Antecedents of corr Antecedents of corruption in the perspective of l in the perspective of local government employees: vernment employees: A fraud hexagon theory ud hexagon theory approach


Aini Indrijawati, - and Yulia Fitri, - and Nurdiana Ningsih, - (2025) Antecedents of corr Antecedents of corruption in the perspective of l in the perspective of local government employees: vernment employees: A fraud hexagon theory ud hexagon theory approach. Public and Municipal Finance, Volume 14, Issue 1, 2025.

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Abstract (Abstrak)

The purpose of this study is to analyze the factors that influence the occurrence of accounting fraud in local governments using the fraud hexagon theory. This study focused on Enrekang Regency government employees in South Sulawesi Province, Indonesia. Data were collected by distributing questionnaires to financial managers in 38 offices, agencies, and divisions. Then, using the purposive sampling method, 157 local government employees were selected for the study. Data were analyzed using multiple linear regression analysis via SPSS version 23 software. The results showed that pressure, collusion, opportunity, and rationalization have a significant positive impact on corruption (β = 0.480, p-value 0.000 < 0.05; β = 0.211, p-value 0.001 < 0.05; β = 0.511, p-value 0.000 < 0.05; β = 0.133, p-value 0.020 < 0.05, respectively). Capability has an insignificant impact on corruption (β = 0.021, p-value 0.643 < 0.05), while ar- rogance has a significant negative impact on corruption (β = –0.229, p-value 0.004 < 0.05). The study offers implications for academics as the findings can be used as an additional reference for research in the field of fraud hexagon and corruption. The re- search results can contribute to theory development, particularly those related to fraud theory, as well as add empirical evidence in accounting research studies, particularly in terms of factors that influence corruption.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Divisions (Program Studi): Fakultas Ekonomi > Ilmu Akuntasi
Depositing User: - Andi Anna
Date Deposited: 18 Mar 2025 02:29
Last Modified: 18 Mar 2025 02:29
URI: http://repository.unhas.ac.id:443/id/eprint/45241

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