Journal of Auditing, Finance, and Forensic Accounting
Vol 12, No 1 (2024): April

Potential Fraud in Student Organizations: A Fraud Hexagon Theory Perspective

Willy Daiva (Universitas Jember)
Dewi Ayu Puspita (Universitas Jember)
Resha Dwi Ayu Pangesti Mulyono (Universitas Jember)



Article Info

Publish Date
01 May 2024

Abstract

Massive fraud in many sectors is still a research topic that is always interesting to study. The Indonesian Corruption Watch report (2023), states that fraud also occurs in the education sector even up to the university level involving students. Students are social control who are role models for society for their knowledge, but it is very contradictory if students also commit fraud in their activities, including in organizational activities. The purpose of this study was to analyze the potential for fraud in the management of student funds using fraud hexagon theory indicators. The research population is students who are members of Student Organizations at the Faculty of Economics and Business, University of Jember. Sample selection using purposive sampling with a sample size of 74 respondents. The results of data analysis show, pressure and capability have a positive effect on the potential fraud of student fund management. While opportunity, rationalization, ego, and collusion have no effect on the potential fraud of student fund management.

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Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...