The Tendency to Commit Fraud from the Aspect of Individual Factors

DOI

10.2991/aebmr.k.220702.002How to use a DOI?

Keywords

love of money; Machiavellian; Moslem’s view of Allah; fraud

Abstract

This study aims to examine individual factors that influence a person’s tendency to commit fraud. Love of money, Machiavellian nature, and Muslim view of Allah are used as individual factors in this study. The sample in this study was the 2018 and 2019 UNP students who had taken auditing and business ethics courses. The sample in this study was 118 people. Data were collected by distributing online questionnaires. Data analysis used multiple regression with F test and t test with SPSS. The results showed that the variable love of money significantly affected the tendency to commit fraud. Machiavellian nature has no significant effect on the tendency to commit fraud, and Moslem’s view of Allah has no significant effect on the tendency to commit fraud. This research only focuses on individual aspects. So that further research can be done by examining other aspects that can affect the tendency to commit fraud.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Nayang Helmayunita
AU  - Dian Fitria Handayani
AU  - Vanica Serly
AU  - Ade Elsa Betavia
PY  - 2022
DA  - 2022/07/21
TI  - The Tendency to Commit Fraud from the Aspect of Individual Factors
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 2
EP  - 6
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.002
DO  - 10.2991/aebmr.k.220702.002
ID  - Helmayunita2022
ER  -