Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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Fraud Diamond Analysis and Its Effect on Commiting Sobis in the Sidrap District

Authors
Sri Ulfa1, Sarniati1, P. L. Ninda Widya Astika1, Besse Hastuti1, Hema Maline Patigai1, Insany Fitri Nurqamar1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: insanyfitri@unhas.ac.id
Corresponding Author
Insany Fitri Nurqamar
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_63How to use a DOI?
Keywords
Fraud Diamond Theory; Gen Z; Sobis
Abstract

The demographic bonus in Indonesia has entered its peak in 2020 which is dominated by the composition of Generation Z (Gen Z) with a percentage of 27.94% or around 74.93 million people. This figure is expected to be able to contribute in welcoming the growth of economic development through quality young resources in the era of digitalization. However, the existence of the demographic bonus in Sidrap Regency has become a ‘pandora’ box or unwanted source of problems. The high activity of online fraud, or the Sidrap community calling it sobis, has become a job and livelihood for most young people in Sidrap Regency, especially Gen Z Sidrap. This study focuses on the Fraud Diamond Theory factors, namely pressure, opportunity, rationalization, and ability that influence Gen Z in Sidrap Regency to do sobis as a job. This study uses descriptive quantitative research methods. Data was collected through a survey of 100 Gen Z in Sidrap Regency with criteria for Gen Z who are 12–27 years old, domiciled in Sidrap Regency, and know the phenomenon being studied. The results showed that the four factors from the Fraud Diamond Theory (pressure, opportunity, rationalization, ability) also influenced Gen Z Sidrap to do sobis.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_63
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_63How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sri Ulfa
AU  - Sarniati
AU  - P. L. Ninda Widya Astika
AU  - Besse Hastuti
AU  - Hema Maline Patigai
AU  - Insany Fitri Nurqamar
PY  - 2023
DA  - 2023/05/29
TI  - Fraud Diamond Analysis and Its Effect on Commiting Sobis in the Sidrap District
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 672
EP  - 680
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_63
DO  - 10.2991/978-94-6463-146-3_63
ID  - Ulfa2023
ER  -