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Abstract This study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structure Keywords: opportunity, ineffective monitoring, fraud, and local government Abstrak Tujuan riset ini adalah untuk mengeksplorasi faktor kesempatan untuk melakukan fraud di pemerintah daerah, Indonesia. Sampel riset ini adalah 785 pemerintah daerah di Indonesia yang telah diaudit oleh Badan Pemeriksa Keuangan Republik Indonesia tahun anggaran 2012 dan 2013. Data dianalisis menggunakan analisis faktor dan analisis regresi logistik. Riset ini menemukan bahwa kesempatan untuk melakukan fraud di pemerintah daerah, Indonesia dapat diukur menggunakan kecamatan, total aset, populasi, dan variabel belanja modal. Hasil tes tambahan menemukan faktor kesempatan mempengaruhi probabilitas terjadinya fraud di pemerintah daerah, Indonesia. Riset ini hanya fokus mengeksplorasi faktor kesempatan untuk melakukan fraud , dalam hal pemantauan yang tidak efektif dan tidak mengeksplorasi sifat industri dan struktur organisasi. Kata kunci : kesempatan, pemantauan yang tidak efektif, fraud , dan pemerintah daerah

EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA