Fraud (fraud) can occur in the private sector as well as the public sector such as government agencies, the perpetrators of which are employees of parties within or outside the organization. Fraud occurs more frequently in government agencies because these organizations have a fairly complex structure, convoluted bureaucracy, low work environment integrity, and ineffective controls. This research is a causality research, namely research that aims to determine the relationship and influence between two or more variables. This study aims to examine the independent variables, namely the suitability of compensation, law enforcement and organizational commitment to the dependent variable, namely fraud in the government sector. The population in this study were all permanent employees / civil servants (PNS) who worked at OPD (Regional Apparatus Organization) Bondowoso Regency.
The suitability of compensation has a negative effect on fraud in the regional government sector of Bondowoso Regency. Law enforcement has a negative effect on fraud in the government sector in the District of Bondowoso Regency. Organizational commitment has a negative effect on fraud in the regional government sector of Bondowoso Regency.