Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Business and Quality Research
Anisa Rizki
Master of Accounting at Jambi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Application of Hexagon's Fraud Theory In Detecting The Tendency Of Fraud In Village Fund Management in Kerinci Regency With Religiosity As A Moderation Variable Anisa Rizki; Enggar Diah Puspa Arum; Nela Safelia
International Journal of Business and Quality Research Vol. 1 No. 04 (2023): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i04.646

Abstract

The purpose of this study is to determine the influence of hexagon fraud theory on the tendency of fraudulent village fund management in Kerinci Regency with religiosity as a moderation variable. Based on the type of data, this research is a type of quantitative research. The data collection method in this study used a questionnaire, which was carried out by dividing a list of questions to respondents so that these respondents provided answers. The results of this study are that the variables of capability, opportunity, and ego have a significant effect on the tendency of fraud in village fund management in Kerinci Regency. While the variables stimulus, collusion, rationalization do not affect the tendency of fraud in village fund management in Kerinci Regency. Furthermore, the variable of religiosity is only able to moderate the influence between opportunity and fraud tendencies. While the variables stimulus, capability, collusion, rationalization, and ego, religiosity is unable to moderate its effect on the tendency of fraud in village fund management in Kerinci Regency.
Co-Authors Enggar Diah Puspa Arum Nela Safelia