Author(s): Syarif Usman, Sulastri, Marlina Widiyanti, Yuliani
The research aims to look at the influence of the driving factors of fraud in accordance with the concept of fraud hexagon against the onset of fraud, and corruption as part of fraud, as well as want to see the relationship of fraud with corruption. The research was conducted through a survey in the form of questions related to the 6 (six) driving factors of fraud, namely stimulus, capability, collusion, opportunity, rationalization and ego and the measure of corruption, namely the value of losses, the number of cases and the duration of detection to employees of State-Owned Enterprises and SOE subsidiaries. Analysis of survey data of research model conducted by Structural Equation Model (SEM) using Analysis of Moment Structure (AMOS) program. From the research obtained that only 4 (four) factors that encourage the onset of fraud carried out by a person, namely stimulus, capability, opportunity and rationalization, while 2 (two) factors that are collusion and ego does not affect and encourage the onset of fraud carried out by a person. The most dominant factor and very large influence in encouraging the onset of fraud is the opportunity factor. By knowing the dominant factors affecting fraud will facilitate and focus the prevention of fraud, so as to prevent corruption.