Contributing Factors of Fraud Intention Behavior: A Case of Royal Malaysian Police
List of Authors
  • Nik Zati Afiqah Sapiaa

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Abstract
  • This study aims to investigate the factors that contribute to fraud intention. Underpinned by the Fraud Triangle Theory, with additional religiosity factor being included, this study conducted a questionnaire-based survey on 190 police officials in the state of Kelantan, Malaysia. Data were analysed using descriptive statistics, factor analysis, and cross-sectional regression. The study found statistically significant positive relationships between opportunity and rationalization with fraud intention. However, the element pressure has no significant relationship with fraud intention. Additionally, this study revealed that religiosity was negatively significant and correlated with fraud intention. Such discoveries are useful for various core organisations in developing policies to minimize cases of fraudulent.


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