操纵学生基金的行为和动机

Adrian Izaak Rompis, Aprina Nugrahesthy Sulistya Hapsari
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引用次数: 0

摘要

本研究旨在探讨X大学学生会(通常简称为HMP)委员会的学生在学生资金管理中使用欺诈六边形方法(压力、合理化、机会、能力、傲慢、勾结)和羊群行为的动机。本研究采用定性描述的方法对X大学的25名HMP进行了研究,主要数据是通过对参与学生基金管理的学生发放公开问卷、半结构化访谈和观察获得的,次要数据是相关证据的记录形式。结果表明,欺诈六边形中的所有动机和羊群动机都促使HMP工作人员在学生资金管理中采取各种欺诈方式进行欺诈。其他调查结果还表明,在管理学生资金方面的欺诈行为已经成为HMP组织的一种文化
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Aksi dan Motif Seseorang Melakukan Kecurangan dalam Pengelolaan Dana Kemahasiswaan
This study aims to explore the motivating motive of students who are members of the Student Association (in university X commonly referred to HMP) committee in committing fraud in the management of student funds using the fraud hexagon approach (pressure, rationalization, opportunity, capability, arrogance, collusion) and herding. This research was conducted using a qualitative descriptive method on 25 HMP at university X with primary data obtained through the distribution of open questionnaires to students involved in student fund management, semi-structured interviews, and observations, as well as secondary data in the form of documentation of related evidence. The results showed that all the motives in the fraud hexagon and the herding motive encouraged HMP functionaries to commit fraud in the management of student funds with various fraud modes. Other findings also show that fraudulent practices in the management of student funds have become a culture in the HMP organization
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审稿时长
24 weeks
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