Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)

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The Tendency to Commit Fraud from the Aspect of Individual Factors

Authors
Nayang Helmayunita1, *, Dian Fitria Handayani2, Vanica Serly3, Ade Elsa Betavia4
1,2,3,4Universitas Negeri Padang
*Corresponding author. Email: nayang.helma@gmail.com
Corresponding Author
Nayang Helmayunita
Available Online 21 July 2022.
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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Volume Title
Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
21 July 2022
ISBN
10.2991/aebmr.k.220702.002
ISSN
2352-5428
DOI
10.2991/aebmr.k.220702.002How to use a DOI?
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.

Cite this article

risenwbib
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  -