Fraud is a fraud that is deliberately carried out so that it causes losses without the injured party realizing it and benefits the fraudster. Fraud generally occurs because of the pressure to commit fraud or the urge to take advantage of existing opportunities and the justification (generally accepted) for these actions (Arthana, 2019). This research was conducted to determine the factors of pressure, opportunity, and rationalization that affect the occurrence of COVID-19 social fund assistance fraud in the Malang City environment. The sample in this study consisted of active employees of regional work units in social services,  districts, and villages of Malang City. The type of research in the preparation of this paper is correlational research. The analytical method used is Multiple Linear Regression with SPSS 26 Software For Windows. Based on the research and discussion that has been done, it can be concluded that pressure, opportunity, and rationalization have a  positive and significant effect on the fraud of COVID-19 social fund assistance in the Malang City environment.