Determinants of Fraud Risk in Nutrition Service Kitchen Governance: A Leadership, Conflict, and Audit Approach

Aris Setiawan, Reni Dwi Widyastuti, Sartono Sartono, Endang Kristiawati

Abstract


Nutrition Service Kitchens, including the Nutrition Fulfilment Service Units (SPPG) that run Indonesia's Free Nutritious Meals programme, manage large public budgets through procurement, inventory, production and distribution, which makes them vulnerable to fraud. This study examines the effect of leadership style, conflict management and audit perception on fraud risk in Nutrition Service Kitchens. An explanatory quantitative design with a cross-sectional survey was applied to 35 employees directly involved in kitchen operations. The instrument consisted of 16 five-point Likert items; fraud risk was measured as the strength of fraud prevention, so a higher score indicates lower risk. Data were analysed using validity and reliability tests, classical assumption tests and multiple linear regression. All items were valid and reliable and all classical assumptions were met. The model was fit (F = 7.650; p = 0.001) and explained 42.5% of the variance in fraud risk. Partially, only conflict management had a positive and significant effect on the fraud prevention score (B = 0.417; p = 0.045), whereas leadership style (p = 0.401) and audit perception (p = 0.333) were not significant. Conflict that is resolved quickly, fairly and openly reduces work pressure and therefore lowers fraud risk, consistent with the pressure dimension of the Fraud Triangle Theory.


Keywords


Fraud risk; Leadership style; Conflict management; Audit perception; Nutrition service kitchen

Full Text:

PDF

References


ACFE. (2024). Occupational fraud 2024: A report to the nations. Association of Certified Fraud Examiners.

Agustine, N., & Susilowati, E. (2022). Pengendalian internal, budaya organisasi, dan audit internal terhadap fraud di pemerintah. Journal of Management and Business (JOMB), 4(2). https://doi.org/10.31539/jomb.v4i2.4765

Apriandy, R. B., Widyastuti, R. D., & Setiawan, A. (2026). Factors influencing financial statement fraud in the pentagon's fraud perspective. Jurnal Akuntansi dan Keuangan, 31(1), 14–23. https://doi.org/10.23960/jak.v31i1.4457

BPK RI. (2025). Ikhtisar hasil pemeriksaan semester I tahun 2025. Badan Pemeriksa Keuangan Republik Indonesia.

Cheliatsidou, A., Sariannidis, N., Garefalakis, A., Azibi, J., & Kagias, P. (2021). The international fraud triangle. Journal of Money Laundering Control, 26(1), 106–132. https://doi.org/10.1108/JMLC-09-2021-0103

Faisol, Wahyudin, A., Jinan, F., Hasyiat-Taufiqi, W., & Rokip. (2025). Mengungkap risiko fraud keuangan BUMDes dan model pencegahan risiko fraud. Jurnal Ekualisasi, 6(1), 38–50.

Farani, D. B. (2022). Peran risiko operasional dalam memoderasi pengaruh corporate governance terhadap financial statement fraud. JAPP: Jurnal Akuntansi, Perpajakan dan Portofolio, 2(1), 1–18. https://doi.org/10.24269/japp.v2i1.4784

Febryanti, I., Indiati, I., Pane, M. A., & Astuti, P. (2025). Implementasi kebijakan makan bergizi gratis (MBG) (studi kasus pada SDN 3 Kepanjen Kabupaten Malang). Dialogue: Jurnal Ilmu Administrasi Publik, 7(1), 67–79. https://doi.org/10.14710/dialogue.v7i1.26628

Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Meditari Accountancy Research, 23(2), 175–196. https://doi.org/10.1108/MEDAR-02-2015-0009

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage Learning.

Homer, E. M. (2020). Testing the fraud triangle: A systematic review. Journal of Financial Crime, 27(1), 172–187. https://doi.org/10.1108/JFC-12-2018-0136

Kazemian, S., Said, J., Hady Nia, E., & Vakilifard, H. (2019). Examining fraud risk factors on asset misappropriation: Evidence from the Iranian banking industry. Journal of Financial Crime, 26(2), 447–463. https://doi.org/10.1108/JFC-01-2018-0008

KPK RI. (2026). Laporan tahunan Komisi Pemberantasan Korupsi 2025. Komisi Pemberantasan Korupsi Republik Indonesia.

Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). 'Whistleblowing triangle': Framework and empirical evidence. Journal of Business Ethics, 160(1), 189–204. https://doi.org/10.1007/s10551-018-3862-x

Lokanan, M. E. (2015). Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum, 39(3), 201–224. https://doi.org/10.1016/j.accfor.2015.05.002

Murphy, P. R., & Free, C. (2016). Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research in Accounting, 28(1), 41–56. https://doi.org/10.2308/bria-51083

Ng, T. W. H., & Feldman, D. C. (2015). Ethical leadership: Meta-analytic evidence of criterion-related and incremental validity. Journal of Applied Psychology, 100(3), 948–965. https://doi.org/10.1037/a0038246

Owusu, G. M. Y., Koomson, T. A. A., Alipoe, S. A., & Kani, Y. A. (2021). Examining the predictors of fraud in state-owned enterprises: An application of the fraud triangle theory. Journal of Money Laundering Control, 25(2), 427–444. https://doi.org/10.1108/JMLC-05-2021-0053

Rahim, M. A. (2023). Managing conflict in organizations (5th ed.). Routledge.

Rahman, M. J., & Jie, X. (2022). Fraud detection using fraud triangle theory: Evidence from China. Journal of Financial Crime, 31(1), 101–118. https://doi.org/10.1108/JFC-09-2022-0219

Said, J., Alam, M. M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170–184. https://doi.org/10.14254/2071-8330.2017/10-2/13

Sandhu, N., & Saluja, S. (2023). Fraud triangle as an audit tool. Management and Labour Studies, 48(3), 418–443. https://doi.org/10.1177/0258042X231160970

Sari, T. P., & Lestari, D. I. T. (2020). Analisis faktor risiko yang mempengaruhi financial statement fraud: Prespektif diamond fraud theory. Jurnal Akuntansi dan Pajak, 20(2). https://jurnal.stie-aas.ac.id/index.php/jap/article/view/618

Schuchter, A., & Levi, M. (2016). The fraud triangle revisited. Security Journal, 29(2), 107–121. https://doi.org/10.1057/sj.2013.1

Sudarmanto, E. (2020). Manajemen risiko: Deteksi dini upaya pencegahan fraud. Jurnal Ilmu Manajemen, 9(2), 107–121. https://doi.org/10.32502/jimn.v9i2.2506

Suh, J. B., Nicolaides, R., & Trafford, R. (2019). The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. International Journal of Law, Crime and Justice, 56, 79–88. https://doi.org/10.1016/j.ijlcj.2019.01.002

Vousinas, G. L. (2019). Advancing theory of fraud: The S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128

Wardah, Z., Carolina, A., & Wulandari, A. (2022). Pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Nominal: Barometer Riset Akuntansi dan Manajemen, 11(2), 233–247. https://doi.org/10.21831/nominal.v11i2.49346

Wibowo, C., Muryanto, M., & Romadhon, S. R. (2026). Model desentralisasi program makan bergizi gratis (MBG) berbasis sekolah: Memangkas rantai pasok dan mencegah penyelewengan. Jurnal Pengabdian Masyarakat PIMAS, 5(3), 543–554. https://doi.org/10.35960/pimas.v5i3.2671




DOI: https://doi.org/10.5281/zenodo.23759108

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Aris Setiawan, Reni Dwi Widyastuti, Sartono Sartono, Endang Kristiawati

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704