IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-146-3_63.html

Fraud Diamond Analysis and Its Effect on Commiting Sobis in the Sidrap District

In: Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

Author

Listed:
  • Sri Ulfa

    (Hasanuddin University)

  • Sarniati

    (Hasanuddin University)

  • P. L. Ninda Widya Astika

    (Hasanuddin University)

  • Besse Hastuti

    (Hasanuddin University)

  • Hema Maline Patigai

    (Hasanuddin University)

  • Insany Fitri Nurqamar

    (Hasanuddin University)

Abstract

The demographic bonus in Indonesia has entered its peak in 2020 which is dominated by the composition of Generation Z (Gen Z) with a percentage of 27.94% or around 74.93 million people. This figure is expected to be able to contribute in welcoming the growth of economic development through quality young resources in the era of digitalization. However, the existence of the demographic bonus in Sidrap Regency has become a ‘pandora’ box or unwanted source of problems. The high activity of online fraud, or the Sidrap community calling it sobis, has become a job and livelihood for most young people in Sidrap Regency, especially Gen Z Sidrap. This study focuses on the Fraud Diamond Theory factors, namely pressure, opportunity, rationalization, and ability that influence Gen Z in Sidrap Regency to do sobis as a job. This study uses descriptive quantitative research methods. Data was collected through a survey of 100 Gen Z in Sidrap Regency with criteria for Gen Z who are 12–27 years old, domiciled in Sidrap Regency, and know the phenomenon being studied. The results showed that the four factors from the Fraud Diamond Theory (pressure, opportunity, rationalization, ability) also influenced Gen Z Sidrap to do sobis.

Suggested Citation

  • Sri Ulfa & Sarniati & P. L. Ninda Widya Astika & Besse Hastuti & Hema Maline Patigai & Insany Fitri Nurqamar, 2023. "Fraud Diamond Analysis and Its Effect on Commiting Sobis in the Sidrap District," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 672-680, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_63
    DOI: 10.2991/978-94-6463-146-3_63
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-146-3_63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.