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All Journal Indonesian Journal of Economic & Management Sciences (IJEMS)
Grecia Febnasdi Rahelia Hulu
Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Fraudulent Behavior using the Fraud Hexagon Approach at Jambi University Grecia Febnasdi Rahelia Hulu; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8939

Abstract

This research aims to determine and analyze fraudulent behavior using the fraud hexagon approach at Jambi University. The fraud hexagon used in this research consists of several factors, namely pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses quantitative and descriptive research methods. The type of data used is primary data collected using a questionnaire from 106 respondents who are leaders and employees whose scope of work is in the finance and procurement of goods/services at Jambi University. The results of this research show that if fraudulent behavior occurs at Jambi University, the most dominant factor in the fraud hexagon is the pressure factor
Co-Authors Iskandar Sam Misni Erwati, Misni