Contributing factors of fraud intention behavior: a case of Royal Malaysian Police in Kelantan / NIk Zati Afiqah Sapiaa @ Md Nordin

This study aims to identify the factors that contribute towards fraud intention. This study utilized primary data collected by a questionnaire-based survey on 190 police officials in Kelantan. Data were analysed using descriptive statistics, factor analysis, and cross-sectional regression. The instr...

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Bibliographic Details
Main Author: Sapiaa @ Md Nordin, NIk Zati Afiqah
Format: Thesis
Language:English
Published: 2021
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/62930/1/62930.pdf
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Summary:This study aims to identify the factors that contribute towards fraud intention. This study utilized primary data collected by a questionnaire-based survey on 190 police officials in Kelantan. Data were analysed using descriptive statistics, factor analysis, and cross-sectional regression. The instruments were adopted from previous research. The results derived in the study showed a statistically significant positive relationship between two basic variables of fraud theory which were opportunity and rationalization with fraud intention. However, element pressure had no significant relationship with fraud intention. Moreover, this study revealed that religiosity was statistically significant and negatively correlated towards fraud intention. Therefore, higher religiosity of an individual correlated with the lower intent to commit fraud. The results would assist the Anti-Corruption Committee, the Integrity Commission Enforcement Agency, the Police Department and the related agencies in Malaysia and other countries in developing policies to minimize cases of fraudulent conduct.