Open AccessCorruption from Fraud Theory Perspective
Author(s) -
Efrizal Syofyan
Publication year - 2021
Publication title -
jurnal akuntansi, ekonomi dan manajemen bisnis/jurnal akuntansi, ekonomi dan manajemen bisnis
Language(s) - English
Resource type - Journals
eISSN - 2548-9836
pISSN - 2337-7887
DOI - 10.30871/jaemb.v9i2.2955
Subject(s) - language change , perspective (graphical) , affect (linguistics) , government (linguistics) , prison , political corruption , sample (material) , business , political science , psychology , law , politics , computer science , art , linguistics , philosophy , chemistry , literature , communication , chromatography , artificial intelligence
This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government.