Determinants of Fraud Potential in Supporting the Achievement of Sustainable Development Goals (SDGs) on Local Government in South Sulawesi

Objective: This study was conducted to determine the effect of regional complexity, local government size, and local revenue on the potential for fraud in supporting the achievement of sustainable development goals (SDGSs) in local governments in South Sulawesi. Methods: This study used a descriptive quantitative method where data were collected from secondary data derived from the Central Statistics Agency (BPS), local government financial reports and the South Sulawesi Provincial Audit Board (BPK) audit report. The research population was all districts / cities in South Sulawesi, with a total of 24 districts / cities. The analysis technique used was multiple linear regression analysis. Results and Discussion: The results proved that: 1) There is a positive and significant effect of regional complexity on the potential for fraud in districts / cities in South Sulawesi. The high complexity of regional management in South Sulawesi causes the potential for fraud to occur. South Sulawesi, which is an area that has high complexity with good governance, strongly supports the realization of the achievement of Sustainable Development Goals (SDGs). 2) The size of local government, both in terms of area and population, shows a very small effect on the potential for fraud in districts / cities in South Sulawesi province, this is supported by internal controls that are already running well so that the potential for fraud is small. 3).Regional Original Revenue has a significant effect on the potential for Fraud. Local governments with high local revenue tend to be more vulnerable to fraud, due to the large resources managed. The implementation of good governance can increase local revenue and at the same time prevent fraud. Local revenue can contribute positively to the achievement of Sustainable Development Goals (SDGs) through improved public services and good financial management. Research Implications: Research can be used as a reference material and improve performance for auditors and authorized institutions regarding fraud that may occur in local government by being able to find out the factors that influence and minimize fraud. Originality/Value: The data source used in the form of secondary data in the government sector is a novelty of this research because previous researchers used primary data.