Journal of Accounting Auditing and Business
Vol 6, No 2 (2023): July Edition

Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis

Andini Dwiyanti (Universitas Padjadjaran)
Nunuy Nur Afiah (Unknown)
Ivan Yudianto (Unknown)

Article Info

Publish Date
06 Aug 2023

Abstract

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies. 

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Journal Info
Journal of Accounting Auditing and Business
Website

Abbrev

jaab

Publisher

Universitas Padjadjaran

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...