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Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia

Research Article

Fraud Hexagon Research Trends in the Context of Government: A Bibliometric Analysis

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  • @INPROCEEDINGS{10.4108/eai.4-9-2024.2353806,
        author={Rio  Kurniawan and Rindu Rika Gamayuni and Liza  Alvia},
        title={Fraud Hexagon Research Trends in the Context of Government: A Bibliometric Analysis},
        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 hexagon fraud government systematic literature review},
        doi={10.4108/eai.4-9-2024.2353806}
    }
    
  • Rio Kurniawan
    Rindu Rika Gamayuni
    Liza Alvia
    Year: 2024
    Fraud Hexagon Research Trends in the Context of Government: A Bibliometric Analysis
    ICEBE
    EAI
    DOI: 10.4108/eai.4-9-2024.2353806
Rio Kurniawan1,*, Rindu Rika Gamayuni1, Liza Alvia1
  • 1: University of Lampung
*Contact email: rio.fa99@gmail.com

Abstract

This study aims to analyze research trends related to the fraud hexagon in the context of government using a bibliometric approach via VOSviewer. Based on data analysis from 12 papers published between 2020 and 2024 in the Google Scholar database, the research identifies various factors influencing fraud in government. Through bibliometrics on 12 fraud hexagon articles in the public sector, it was determined that variables such as Pressure, Competence, SPI Effectiveness, and Arrogance significantly impact fraud occurrence. Data collection and analysis are predominantly conducted through surveys or questionnaires, highlighting a limitation in analytical diversity. This shortfall suggests the need for more varied and in-depth analytical methods in future research. Additionally, the scarcity of studies addressing fraud in the public sector from a fraud hexagon perspective signifies a gap in the existing literature. This research contributes to the discourse on the fraud hexagon in government, particularly within the Indonesian context, and serves as a reference point for further exploration on the topic, offering insights into methodological differences and literature limitations, thereby guiding future research directions.

Keywords
fraud hexagon fraud government systematic literature review
Published
2024-12-27
Publisher
EAI
http://dx.doi.org/10.4108/eai.4-9-2024.2353806
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