Cover Image

Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan

Fraud has permeated both the corporate and public sectors worldwide, tainting the image and reputation of the countries. The Malaysian public sector is one of the emerging economies that has been plagued with the issue of fraud. Since the public sector was funded by the public fund, the taxpayers an...

Full description

Saved in:
Bibliographic Details
Main Author: Ismail @ Hassan, Azelina
Format: Thesis
Language:English
Published: 2023
Subjects:
Crime
Malaysia
Law enforcement. Police. Detectives. Constabulary
Online Access:https://ir.uitm.edu.my/id/eprint/108676/1/108676.pdf
https://ir.uitm.edu.my/id/eprint/108676/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.108676
record_format eprints
spelling my.uitm.ir.1086762025-02-03T15:42:57Z https://ir.uitm.edu.my/id/eprint/108676/ Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan Ismail @ Hassan, Azelina Crime Malaysia Law enforcement. Police. Detectives. Constabulary Fraud has permeated both the corporate and public sectors worldwide, tainting the image and reputation of the countries. The Malaysian public sector is one of the emerging economies that has been plagued with the issue of fraud. Since the public sector was funded by the public fund, the taxpayers and public expect the fund to be spent for the interest and benefits of all Malaysians. Indeed, it would be a waste of resource if the allocations for government expenditure were abused for fraudulent or unlawful activities. Moreover, the government appoints public officials to look after the public interests. However, the involvement of several public officials in fraudulent activities have raised a concern on the factors that lead them to commit fraud. This phenomenon has triggered the researcher to investigate the factors of fraudulent intention among public officials in Kelantan. Following Fraud Triangle Theory, the researcher predicts that fraud intention is related to opportunity, stress and rationalization. A total of 250 questionnaires were distributed to public officials in finance division of federal agencies in Kelantan. Employing SPSS 27, the findings reveal that all the three factors which are pressure, opportunity and rationalization have significant positive relationships with fraud intention. The discoveries of the study are useful for policy makers, academicians, public officials and the public at large to enhance existing control mechanism in fraud prevention activities. The study concluded that government needs to enhance fraud awareness through social media and training programs, besides imposing stricter enforcement to combat fraud incidences as fraud should be fought in all forms. 2023 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/108676/1/108676.pdf Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan. (2023) Masters thesis, thesis, Universiti Teknologi MARA, Kelantan. <http://terminalib.uitm.edu.my/108676.pdf>
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Crime
Malaysia
Law enforcement. Police. Detectives. Constabulary
spellingShingle Crime
Malaysia
Law enforcement. Police. Detectives. Constabulary
Ismail @ Hassan, Azelina
Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
description Fraud has permeated both the corporate and public sectors worldwide, tainting the image and reputation of the countries. The Malaysian public sector is one of the emerging economies that has been plagued with the issue of fraud. Since the public sector was funded by the public fund, the taxpayers and public expect the fund to be spent for the interest and benefits of all Malaysians. Indeed, it would be a waste of resource if the allocations for government expenditure were abused for fraudulent or unlawful activities. Moreover, the government appoints public officials to look after the public interests. However, the involvement of several public officials in fraudulent activities have raised a concern on the factors that lead them to commit fraud. This phenomenon has triggered the researcher to investigate the factors of fraudulent intention among public officials in Kelantan. Following Fraud Triangle Theory, the researcher predicts that fraud intention is related to opportunity, stress and rationalization. A total of 250 questionnaires were distributed to public officials in finance division of federal agencies in Kelantan. Employing SPSS 27, the findings reveal that all the three factors which are pressure, opportunity and rationalization have significant positive relationships with fraud intention. The discoveries of the study are useful for policy makers, academicians, public officials and the public at large to enhance existing control mechanism in fraud prevention activities. The study concluded that government needs to enhance fraud awareness through social media and training programs, besides imposing stricter enforcement to combat fraud incidences as fraud should be fought in all forms.
format Thesis
author Ismail @ Hassan, Azelina
author_facet Ismail @ Hassan, Azelina
author_sort Ismail @ Hassan, Azelina
title Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
title_short Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
title_full Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
title_fullStr Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
title_full_unstemmed Factors of fraud intention among public officials in Kelantan / Azelina Ismail @ Hassan
title_sort factors of fraud intention among public officials in kelantan / azelina ismail @ hassan
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/108676/1/108676.pdf
https://ir.uitm.edu.my/id/eprint/108676/
_version_ 1823097847287906304
score 13.235796

Similar Items