Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach
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 questionna...
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LLC "CPC "Business Perspectives"
2025-03-01
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| Series: | Public and Municipal Finance |
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| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21758/PMF_2025_01_Indrijawati.pdf |
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| author | Aini Indrijawati Yulia Fitri Nurdiana Ningsih |
| author_facet | Aini Indrijawati Yulia Fitri Nurdiana Ningsih |
| author_sort | Aini Indrijawati |
| collection | DOAJ |
| description | 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 arrogance 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 research 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. |
| format | Article |
| id | doaj-art-2ffa3811aebd487fb638f63657ea7677 |
| institution | DOAJ |
| issn | 2222-1867 2222-1875 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Public and Municipal Finance |
| spelling | doaj-art-2ffa3811aebd487fb638f63657ea76772025-08-20T02:52:31ZengLLC "CPC "Business Perspectives"Public and Municipal Finance2222-18672222-18752025-03-0114110611610.21511/pmf.14(1).2025.0921758Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approachAini Indrijawati0https://orcid.org/0000-0001-8741-174XYulia Fitri1https://orcid.org/0009-0007-4528-7921Nurdiana Ningsih2https://orcid.org/0009-0005-9726-0697Associate Professor, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaLecturer, Department of Accounting, Faculty of Economics and Business, Syiah Kuala University, IndonesiaDoctoral Candidate, Department of Accounting, Faculty of Economics and Business, Hasanuddin University, IndonesiaThe 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 arrogance 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 research 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.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21758/PMF_2025_01_Indrijawati.pdfarrogancecapabilitycollusioncorruptionopportunitypressure |
| spellingShingle | Aini Indrijawati Yulia Fitri Nurdiana Ningsih Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach Public and Municipal Finance arrogance capability collusion corruption opportunity pressure |
| title | Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach |
| title_full | Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach |
| title_fullStr | Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach |
| title_full_unstemmed | Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach |
| title_short | Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach |
| title_sort | antecedents of corruption in the perspective of local government employees a fraud hexagon theory approach |
| topic | arrogance capability collusion corruption opportunity pressure |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21758/PMF_2025_01_Indrijawati.pdf |
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