Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective

Nur Afiqah Muhamad Fauzi; Memiyanty Abdul Rahim; Asmidar Lokman

doi:10.21834/e-bpj.v9iSI22.5873

Authors

Nur Afiqah Muhamad Fauzi Faculty of Administrative Science and Policy StudiesUniversiti Teknologi MARA, Shah Alam, Malaysia
Memiyanty Abdul Rahim Faculty of Administrative Science and Policy StudiesUniversiti Teknologi MARA, Shah Alam, Malaysia; Socio-Economic Policy Research Group, Universiti Teknologi MARA, Shah Alam, Malaysia; The Institute of Big Data and Artificial Intelligence, Universiti Teknologi MARA, Shah Alam, Malaysia
Asmidar Lokman Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Seremban, Malaysia

DOI:

https://doi.org/10.21834/e-bpj.v9iSI22.5873

Keywords:

Fraud Triangle Theory, Religiosity, Public Sector, Fraud Intention

Abstract

The fraud scandals in Malaysia among public servants provide a chance to understand why fraudsters could be motivated to commit fraud. The purpose of the paper is to review and propose religiosity as a moderating variable in determining the influence of each element of the Fraud Triangle Theory (pressure, opportunity, and rationalisation) on fraud intention. This paper will provide three reasons religiosity is vital as a moderating variable for understanding fraud intention from various elements in the Fraud Triangle Theory.

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