Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)

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The Influence of Law Enforcement, Pressure, Religious Beliefs, Rationality, Machiavellian Nature on Fraud Intention

Authors
Gusnan Mulyadi1, *, Eddy Suranta2, Fachruzzaman Fachruzzaman3, Pratana Puspa Midiastuty4
1Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
2Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
3Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
4Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
*Corresponding author. Email: gusnanmulyadibs01@gmail.com
Corresponding Author
Gusnan Mulyadi
Available Online 21 December 2023.
DOI
10.2991/978-94-6463-328-3_29How to use a DOI?
Keywords
Fraud Intention; Law Enforcement; Pressure; Religious Faith; Rationality; Machievellian
ABSTRACT

This research aims to prove the influence of law enforcement, pressure, religious beliefs, rationality, Machiavellian traits on fraud intention. The population in this study was ASN Echelon III in Bengkulu Province. The sample in this research is the State Civil Apparatus in Bengkulu Province with a total sample of 200 State Civil Apparatus. The data used in this research is primary data using the questionnaire distribution method. This research tests the hypothesis using the Smart PLS version 3 application. This test was carried out to see the influence of law enforcement, pressure, religious beliefs, rationality, Machiavellian traits on fraud intention. The results of this research test using Smart PLS version 3 prove that: (1) law enforcement has a significant negative effect on fraud intention, (2) pressure has a significant positive effect on fraud intention, (3) religious faith has no effect on fraud intention, (4) rationality has a significant positive effect on fraud intention, (5) Machiavellian nature has a significant positive effect on fraud intention. It is hoped that the results of this research will be useful as material for explaining attribution theory in relation to fraud intention. Furthermore, the results of this research are expected to provide practical implications for regional leaders in managing regional civil servants so that the possibility of fraud committed by state civil servants is reduced. It is also hoped that this research will be useful as a reference for further research.

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 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
21 December 2023
ISBN
10.2991/978-94-6463-328-3_29
ISSN
2352-5428
DOI
10.2991/978-94-6463-328-3_29How 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  - Gusnan Mulyadi
AU  - Eddy Suranta
AU  - Fachruzzaman Fachruzzaman
AU  - Pratana Puspa Midiastuty
PY  - 2023
DA  - 2023/12/21
TI  - The Influence of Law Enforcement, Pressure, Religious Beliefs, Rationality, Machiavellian Nature on Fraud Intention
BT  - Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
PB  - Atlantis Press
SP  - 235
EP  - 245
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-328-3_29
DO  - 10.2991/978-94-6463-328-3_29
ID  - Mulyadi2023
ER  -