Research Article
Fraud Hexagon and Corruption: A Systematic Literature Review
@INPROCEEDINGS{10.4108/eai.4-9-2024.2353790, author={Elis Fitriyani and Rindu Rika Gamayuni and Saring Suhendro}, title={Fraud Hexagon and Corruption: A Systematic Literature Review}, proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia}, publisher={EAI}, proceedings_a={ICEBE}, year={2024}, month={12}, keywords={fraud corruption public sector private sector}, doi={10.4108/eai.4-9-2024.2353790} }- Elis Fitriyani
Rindu Rika Gamayuni
Saring Suhendro
Year: 2024
Fraud Hexagon and Corruption: A Systematic Literature Review
ICEBE
EAI
DOI: 10.4108/eai.4-9-2024.2353790
Abstract
The development of fraud theory has evolved significantly over time, starting from the fraud triangle and extending to the fraud hexagon. This research aims to analyze research development related to fraud hexagon and corruption both in private and public sector. Corruption refers to unethical or illegal practices by individuals, businesses, or government officials that involve the abuse of power for personal gain. Nowadays, the number of corruption cases continue to increase over the last three years. This study use the data from both reputable national journal minimum sinta 3 and reputable international journal minimum Q2 which consists of 10 articles from year 2021 to year 2024 about fraud hexagon theory and corruption. 80% articles analyze fraud hexagon in public sector, meanwhile 20% focus on private sector. Based on the analysis from the articles, we found the various different findings. Most of the articles found that some elements of fraud hexagon effect corruption and the rest of the elements show the opposite. Due to these various of findings and limited previous research, the authors are motivated to develop this study. This study contributes to enrich knowledge about how elements of fraud hexagon effects the corruption.
