This research aims to analyze the influenze of financial satisfaction, human resource competence, political skill, offectiveness of internal control,integrity, and morality towards fraud asset misappropriation. This research was reviewed from the perspective of local government apparatus. This study using purposive sampling method conducted in local government of Tabalong Regency and Balangan Regency, South Borneo Province. The type of data is primary data. By adopting the hexagon fraud theory, this study revealed sic hypotheses tested using SEM-PLS analysis tools through the SmartPLS v.3.0. application. The results showed that the human resource competence and political skill had a positive effect on fraud asset misappropriation. The integrity and morality had a negative effect on fraud asset misappropriation. Meanwhile, the financial satisfaction and effectiveness of internal control did not significantly influence fraud asset misappropriation.