Conceptual Research Paper on Factors Influencing Corruption Levels in ASEAN Countries

This conceptual study aims to examine the influence of information systems, the quality of human resources, and economic capabilities as derivatives of the fraud triangle theory on the level of corruption. The endemic threat of corruption is a significant problem in all countries, including some ASEAN countries. According to Transparency International, almost all countries in the ASEAN region were below 50 in 2020. The existence of corrupt fraud is discussed in the fraud triangle theory. This research is significant for understanding the factors that influence corruption in the context of cross-country analysis, especially by applying the fraud triangle theory and its derivatives. This research is also essential for decision-makers in ASEAN countries to eradicate corruption.