- This study aims to analyze the direct and indirect effects of factors, pressure, opportunity, razionalitation, on village fund fraud through intention to ingage and local wisdom, this study uses quantitative research with Partial Least Square (PLS) analysis tools with a total of 340 respondents.The results showed that the triangle fraud consisting of pressure, opportunity, razionalitation had a positive effect on village fund fraud through intention to ingage, while local wisdom had a negative effect on village fund fraud.

Keywords : Pressure, Opportunity, Razionalitation, Intention ToEngage, Local Wisdom, Fraud