Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia

Authors

  • Natasya Parahita Universitas Kristen Satya Wacana
  • Elisabeth Penti Kurniawati Satya Wacana Christian University

DOI:

https://doi.org/10.24246/persi.v8i1.p62-82

Keywords:

Fraud, fraud hexagon theory, pressure, capability, opportunity, rationalization, arrogance, collusion

Abstract

This study aims to examine the effect of the elements of the Fraud Hexagon Theory on the interest of Jeggboy & Girl drivers in Salatiga City in committing fraud. This research is a quantitative study using primary data collection techniques. Data collection using questionnaires distributed online to drivers. The number of samples taken was 160 respondents obtained by purposive sampling technique. The data analysis technique used is the linear regression technique. Testing is done by evaluating the measurement model (outer model) and the structural model (inner model). The results of this study indicate that pressure, ability, rationalization, and collusion have a positive influence on driver fraud. While opportunity and arrogance do not affect driver fraud.

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Published

2025-05-19

How to Cite

Parahita, N., & Kurniawati, E. P. (2025). Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia. Perspektif Akuntansi, 8(1), 62–82. https://doi.org/10.24246/persi.v8i1.p62-82

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Articles