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This study aims to analyze gender preferences in the selection of motives and modus of corruption. This study also uses age, years of service, position level, and type of institution as control variables that might have correlation with the motives and modus of corruption. Using Multinomial Logistic Regression test, the results indicate that gender has no correlation with the types of motives, institution type has siginificant correlation with fraudster’s motives, while position level, age, and years of service have a partial correlation with the choice of motives. Another result stipulates that age, years of service, and institution type remarkably predispose the choice of modus, while gender and position level have no correlation. The results of this study could help the organization to design a fraud prevention and internal control system that fits organization’s needs. Also, it provides insight to Gender Mainstreaming Unit (PUG) as to how to optimize the role of female employees of the organization in preventing and detecting corruption. Finally, this study suggests that the existence of a robust control system at each level of the organization and the optimized role of internal compliance unit is imperative to the success of the organization’s efforts to prevent and combat corruption.

Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach