Fraud Hexagon Analysis in Detecting Fraudulent Behavior: Empirical Evidence from PT. BPR Gunung Simping Artha Sokaraja

Aliyya Puspitasari Setyo Budhi; RR Karlina Aprilia Kusumadewi; Imam Ghozali

doi:10.55927/eajmr.v4i12.503

Authors

Aliyya Puspitasari Setyo Budhi Diponegoro University
RR Karlina Aprilia Kusumadewi Diponegoro University
Imam Ghozali Diponegoro University

DOI:

https://doi.org/10.55927/eajmr.v4i12.503

Keywords:

Fraud Hexagon, Fraudulent Behavior, Power Distance, Rural Banks

Abstract

This study examines the influence of the Fraud Hexagon elements pressure, opportunity, rationalization, capability, arrogance, and collusion along with power distance on fraudulent behavior within a Rural Bank context. Data were collected through a structured questionnaire distributed to employees of PT. BPR Gunung Simping Artha Sokaraja, resulting in 73 valid responses. The data were analyzed using multiple linear regression. The empirical findings reveal that pressure, capability, and arrogance exhibit a positive and significant effect on fraudulent behavior, while opportunity shows a significant but negative effect. while pressure and power distance show no significant effect. These findings provide theoretical contributions to fraud research and practical insights for strengthening internal controls in Rural Banks.

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