The effect of individual intention on fraud behavior
Budi Utomo · Gugus Irianto · Roekhudin Roekhudin
International Journal of Research in Business and Social Science · 2021 · Vol. 10 / Issue 3 · 369-379
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Abstract
This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior.
Keywords: {'name': 'Fraud Triangle, Theory of Planned Behavior, intention to commit fraud, fraud behavior, religiosity.'}
Authors & affiliations
Budi Utomo
Affiliation not supplied
Gugus Irianto
Affiliation not supplied
Roekhudin Roekhudin
Affiliation not supplied
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