Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 2 No. 2 (2024): April 2024

Analysis of Fraudulent Behavior using the Fraud Hexagon Approach at Jambi University

Grecia Febnasdi Rahelia Hulu (Universitas Jambi)
Iskandar Sam (Universitas Jambi)
Misni Erwati (Universitas Jambi)

Article Info

Publish Date
13 May 2024

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

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...