Birth Weton and Dimensions of Hexagon Fraud Theory in Detecting Financial Fraud Households in Jombang Regency

Penulis

  • Farrin Diah Renatha Universitas Islam Kadiri

Abstrak

The divorce rate in Jombang Regency is still quite high. According to the Jombang Regency Religious Court records, throughout 2023 there were 2,342 couples who divorced. The majority of divorces were due to lawsuits, aka filed by the wife, and not a few causes of divorce were economic factors. The inability of families to meet basic needs such as food, shelter, and children's education can trigger conflict between husband and wife. This study aims to determine whether the fraud hexagon theory is a factor that encourages fraud in household finances and to determine whether husbands or wives with their respective personal weton and weton as a couple have a tendency to commit fraud in the household. This type of research is descriptive qualitative. Data collection techniques in this study are observation and open interviews. The data analysis technique used is a by analyzing data in the form of explanations. The results of the study indicate that the fraud hexagon theory consisting of pressure, opportunity, rationalization, ability, arrogance, collusion shows a significant effect on detecting financial fraud in households. The influence of personal weton and match weton calculations shows no significant effect on the tendency to commit financial fraud in households.

Diterbitkan

2024-11-15

Cara Mengutip

Renatha, F. D. (2024). Birth Weton and Dimensions of Hexagon Fraud Theory in Detecting Financial Fraud Households in Jombang Regency. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 992–1004. Diambil dari https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/85

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