The Fraud Hexagon Model of Asset Misappropriation: A Bibliometric Analysis Approach

Nur Imamatul Choir, Tarjo Tarjo, Rita Yuliana

Abstract


This study aims to examine the various factors in the Fraud Hexagon that cause asset misappropriation. This study is a bibliometric-based Systematic Literature Review (SLR) on asset misappropriation. The research sample consisted of 19 articles obtained from the Scispace database with the keyword "asset misappropriation." The results showed that of the six factors that cause fraud in the Fraud Hexagon model, the "opportunity factor" is the factor that causes the most misuse of assets mentioned by researchers, namely 17 articles out of 19 articles used as research samples, followed by the "Rationalization factor", "Capability factor", and "Pressure factor", each of which is also mentioned in 8 articles out of 19 articles with the theme of asset misuse. The findings show that the "opportunity factor" is the most common cause of asset misappropriation and therefore preventive measures are needed to eliminate the "opportunity factor" within the organization. This research provides novelty in the process of identifying the most researched causal factors of asset misappropriation in accordance with the fraud hexagon theory.

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