Fraud Hexagon From East Java Education Department

Authors

  • Leny Susilawati Agraeni STIE Nusantara Sangatta
  • Jumri STIE Nusantara Sangatta
  • Muhammad Kadafi Politeknik Negeri Samarinda

Keywords:

Fraud Hexagon, Opportunity, Rationalization

Abstract

The number of corruption cases in Indonesia is rising; the ministry of education sees an annual increase in corruption cases, and the country is among the top five areas in the world for the number of corruption cases. The majority of corruption cases in Indonesia are committed by civil servants. Both public confidence in the government and government performance may suffer as a result. Based on the opinions of Education Service personnel, this study attempts to examine the effects of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption. There were 253 workers at one of the East Java Regional Education Services that made up the study's population. A total of 82 respondents were included in the convenience sampling, which was conducted. Using IBM SPSS Statistics 25 software, multiple linear regression analysis is used in this study to evaluate hypotheses through the distribution of questionnaires and primary data collected through quantitative research. According to this study, ego has a strong detrimental impact on corruption while rationalization has a favorable and large impact. In the meanwhile, corruption is unaffected by pressure, collusion, capability, and opportunity. Because Fraud Hexagon is still relatively new, there aren't many comparable references in this research, which is one of its drawbacks. Another is that the direct distribution of questionnaires takes a long time. The distribution was restricted to one government agency, which further confined the research area and the samples used.

References

Apsari, A. K., & Suhartini, D. (2021). Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach. Accounting and Finance Studies, 1(3), 212-231.

Budiman, B., Yunia, N., & Badrotusabila, B. (2022). Pengaruh Diversifikasi Produk Terhadap Kepuasan Konsumen Kerudung Instan Rabbani di Rangkasbitung Lebak. Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 6(01), 89-106.

Kushendar, D. H., Kurhayadi, K., Saepudin, A., & Yusuf, M. (2023). Bandung city government environment and sanitation service capacity in waste management. LITERACY: International Scientific Journals of Social, Education, Humanities, 2(1), 50-60.

Muhtadi, M. (2020). Pengaruh Peran Lembaga Karya Masyarakat Mandiri Dompet Dhuafa dalam Pengelolaan Zakat untuk Kemandirian Penerima Manfaat Program. Jurnal Ilmu Dakwah, 40(1), 1-14.

Ramadan, G., & Juniarti, Y. (2020). Metode penelitian: pendekatan kuantitatif, kualitatif dan R & D.

Rohman, M., Sinaga, J., Asmara, A., Sari, T. P., Ramadhan, A. R., Agit, A., ... & Saputri, P. S. (2023). Metodologi Penelitian Kualitatif dan Kuantitatif.

Sanusi, A., Yusuf, H., Mahrani, S. W., & Purwanto, M. R. (2020). Workplace Stress among Workers of Banks and Financial Organizations. International Journal of Psychosocial Rehabilitation, 24(1).

Sari, S. P., & Witosari, D. (2022). Fraud Financial Statement Detection: Fraud Hexagon Model Analysis in the Financial Sector Listed on the Indonesia Stock Exchange.

Sihombing, T., & Panggulu, G. E. (2022). Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 524-544.

Sugandi, B., & Armentaria, J. (2021). Sistem Penyiraman Tanaman Otomatis Menggunakan Metode Logika Fuzzy. Journal of Applied Electrical Engineering, 5(1), 5-8.

Sugandi, S., Dewi, M. P., & Suharno, S. (2019). Etika Komunikasi dan Citra Dharmaduta Dalam Upaya Menumbuhkan Moralitas Umat Buddha (Studi Kasus di Desa Tegal Maja Kecamatan Tanjung Kabupaten Lombok Utara). Jurnal Agama Buddha dan Ilmu Pengetahuan, 5(2), 112-132.

Suprapto, F. M., & Agustia, D. (2023, September). The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia. In Forum for Development Studies (Vol. 50, No. 3, pp. 513-537). Routledge.

Suryandari, N. N. A., Yadnyana, I. K., Ariyanto, D., & Erawat, N. M. A. (2023). DETERMINANT OF FRAuDuLENT BEHAVIOR IN THE INDONESIAN RuRAL BANK SECTOR uSING THE FRAuD HExAGON PERSPECTIVE.

Suryanto, R., & Dai, R. M. (2020). Fintech as a catalyst for growth of micro, small, and medium enterprise in Indonesia. Academy of Strategic Management Journal, 19(5), 1-12.

Suryanto, S. (2019). Kebijakan Akuntansi Pemerintah Daerah. Jurnal Agregasi: Aksi Reformasi Government Dalam Demokrasi, 7(2).

Downloads

Published

01-05-2023

How to Cite

Susilawati Agraeni, L., Jumri, & Kadafi, M. (2023). Fraud Hexagon From East Java Education Department. Journal of Management, 2(1), 66–69. Retrieved from https://myjournal.or.id/index.php/JOM/article/view/145