The Factors of Fraud Trends in Public Sector in Makassar City

This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The sample used in this research is 83 samples working in the public sector in Makassar city. The sample is selected from several public sector agencies with a convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud.