Fraud Hexagon and Fraud

Fraud that occurs at this time can be likened to mushrooms that grow in the rainy season. This is often done both overtly and covertly. But nowadays there are so many people who do it openly and it is like an open secret for companies and other employees. There are several factors that can lead to cheating. In this study the author examines the Hexagon fraud developed by Georgios L. Vousinas which is a development of fraud triangle diamond and pentagon theories. Fraud Hexagon describes six factors that cause fraud namely pressure opportunity rationalization capability arrogance and collusion. This study also added a new variable namely love of money as a moderation variable. This study used samples from Bank Bengkulu located in Bengkulu province using purpose sampling methods and data collection in the form of questionnaires using the Smart PLS 3.2.9 analysis tool. This book is intended for students lecturers or other researchers who want to conduct research on fraud especially in banking. It is hoped that by reading this book it can add insight and add literature for readers.