Determinants of Fraud Occurrences in Small and Medium-sized Enterprises (SMEs) Employees in Malaysia: Questionnaire Validation

Wan Nur Shawatul Aswal Zulkefle; Hafizah Mat Nawi; Mohd Abdullah Jusoh; Asma’ Rashidah Idris

doi:10.21834/e-bpj.v10iSI37.7613

Authors

Wan Nur Shawatul Aswal Zulkefle Department of Accountancy and Business, Tunku Abdul Rahman University of Management and Technology, Kampar, Malaysia
Hafizah Mat Nawi Faculty of Defence Studies and Management, National Defence University of Malaysia, Kuala Lumpur, Malaysia
Mohd Abdullah Jusoh Faculty of Defence Studies and Management, National Defence University of Malaysia, Kuala Lumpur, Malaysia
Asma’ Rashidah Idris Faculty of Business and Management, Universiti Teknologi Mara, Rembau, Malaysia

DOI:

https://doi.org/10.21834/e-bpj.v10iSI37.7613

Keywords:

Fraud, Small and medium enterprises, Exploratory factor analysis, Fraud hexagon theory

Abstract

The purpose of the study is to create and validate a framework for the determinants of fraud occurrences in SMEs employees in Malaysia. The questionnaire was developed based on the existing measurement scales from the literature. The respondents of the study consist of SMEs employees in Malaysia. A purification process was carried out using SPSS 29.0, employing scale reliability tests and Exploratory Factor Analysis (EFA). The results indicated that the measurement instrument is both reliable and valid. This study contributes to theory extension and testing by verifying the conceptualisation and operationalisation of constructs.

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