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

Sri Ulfa, Sarniati, P. L. Ninda Widya Astika, Besse Hastuti, Hema Maline Patigai and Insany Fitri Nurqamar ()
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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

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 672-680 from Springer

Abstract: 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.

Keywords: Fraud Diamond Theory; Gen Z; Sobis (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-146-3_63

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