Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach

Authors

  • Febriana Kusuma Ristanti Inspectorate General, The Ministry of Finance of The Republic of Indonesia
  • Reni Windari Indonesia Endowment Fund for Education, The Ministry of Finance of The Republic of Indonesia
  • Aris Widodo Inspectorate General, The Ministry of Finance of The Republic of Indonesia
  • Maolana Amin Iskandar Inspectorate General, The Ministry of Finance of The Republic of Indonesia

DOI:

https://doi.org/10.21532/apfjournal.v6i1.199

Keywords:

Corruption, Fraudsters, Motives, Modus, Gender, Age, Positions Level, Years of Service

Abstract

This study aims to analyze gender preferences in the selection of motives and modus of corruption. This study also uses age, years of service, position level, and type of institution as control variables that might have correlation with the motives and modus of corruption. Using Multinomial Logistic Regression test, the results indicate that gender has no correlation with the types of motives, institution type has siginificant correlation with fraudster’s motives, while position level, age, and years of service have a partial correlation with the choice of motives. Another result stipulates that age, years of service, and institution type remarkably predispose the choice of modus, while gender and position level have no correlation. The results of this study could help the organization to design a fraud prevention and internal control system that fits organization’s needs. Also, it provides insight to Gender Mainstreaming Unit (PUG) as to how to optimize the role of female employees of the organization in preventing and detecting corruption. Finally, this study suggests that the existence of a robust control system at each level of the organization and the optimized role of internal compliance unit is imperative to the success of the organization’s efforts to prevent and combat corruption.

References

Alfitra. (2014). Hukum Pembuktian dalam Beracara Pidana, Perdata dan Korupsi di Indonesia. Jakarta: Raih Asa Sukses.

Ardelt, M., Pridgen, S., & Nutter-Pridgen, K. L. (2018). The relation between age and three-dimensional wisdom: Variations by wisdom dimensions and education. The Journals of Gerontology: Series B: Psychological Sciences and Social Sciences, 73(8), 1339–1349.

Arun, T. G. (2015). Female Directors and Earnings Management: Evidence from UK Companies. International Review of Financial Analysis 39: 137–146.

Association of Certified Fraud Examiners. (2020). Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Global Fraud Study 11: 88.

Benson, M. L., & Simpson, S. S. (2009). White Collar Crime: An Opportunity Perspective. New York, NY: Routledge.

Bonny, P., Goode, S., & Lacey, D. (2015). Revisiting Employee Fraud : Gender, Investigation Outcomes and Offender Motivation, 22 (4): 447–467.

Cressey, D. R. (1953). Other People’s Money; a Study of The Social Psychology of Embezzlement. Free Press.

Cumming, D., Leung, T. Y., and Rui, O. (2015). Gender Diversity and Securities Fraud. Academy of Management Journal 58 (5): 1572-1593.

Daly, K. (1989). Gender and Varieties of White-Collar Crime. Criminology 27 (4): 769–794.

Friedrichs, D. (2004). Enron et al,.: Paradigmatic White Collar Crime Cases for the New Century. Critical Criminology, 12 (2): 113–132.

Gilligan, C. (1982). In a Different Voice: Psychological Theory and Women’s Development. Harvard University Press.

Gottfredson, M. R., & Hirschi, T. (1990). A General Theory of Crime. Stanford University Press.

Heckhausen, J. (1989). Developmental Regulation Across Adulthood: Primary and Secondary Control of Age-Related Challenges. Developmental Psychology 33 (1): 176–187.

Heimer, K. (2000). Changes in the Gender Gap in Crime and Women’s Economic. The Nature of Crime: Continuity and Changes 1: 427–483.

Hill, C. W. L., Kelley, P. C., Agle, B., Hitt, M. A., and Hoskisson, R. E. (1992). An Empirical Examination of the Causes of Corporate Wrongdoing in the United States. Human Relations 45 (10): 1055–1076.

Hilliard, T., and Neidermeyer, P. E. (2018). The Gendering of Fraud : An International Investigation. Journal of Financial Crime 25 (1): 811-837.

Hira, F. J., and Faulkender, P. J. (1997). Perceiving Wisdom: Do Age and Gender Play a Part?. The International Journal of Aging and Human Development 44 (2): 85–101.

Holtfreter, K. (2005). Is Occupational Fraud “Typical” White-collar Crime? A Comparison of Individual and Organizational Characteristics. Journal of Criminal Justice 33 (4): 353–365.

Holtfreter, K. (2008). Determinants of Fraud Losses in Nonprofit Organizations. Nonprofit Management and Leadership, 19 (1): 45-63.

Ibrahim, N., Angelidis, J., & Tomic, I. M. (2009). Managers’ Attitudes Toward Codes of Ethics : Are There Gender Differences? Journal of Business Ethics, 90 (3), 343–353.

Kahneman, D., and Tversky, A. (1979). Prospect Theory: An Anlysis of Decision under Risk. Econometrica 47 (2): 263–291.

Kassem, R., and Higson, A. (2017). The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Studies 3 (3): 191-195.

Klenowski, P. M., Copes, H., and Mullins, C. W. (2011). Gender , Identity , and Accounts : How White Collar Offenders Do Gender When Making Sense of Their Crimes. Justice Quarterly 28 (1): 46–69.

Klitgaard, R. (2000), “Subverting corruption”, Finance and Development, Vol. 37, No. 2, June, available at: www.imf.org/external/pubs/ft/fandd/2000/06/pdf/klitgaar.pdf.

Knight, A., and Parr, W. (1999). Age as a Factor in Judgements of Wisdom and Creativity. New Zealand Journal of Psychology 28(1): 37–47.

Mason, E. S., and Mudrack, P. E. (1996). Gender and Ethical Orientation: A Test of Gender and Occupational Socialization Theories. Journal of Business Ethics 15 (6): 599–604.

Murphy, P. R., and Dacin, T. (2011). Psychological Pathways to Fraud : Understanding and Preventing Fraud in Organizations. Journal of Business Ethics 101 (4): 601–618.

Radtke, R. R. (2000). The Effects of Gender and Setting on Accountants’ Ethically Sensitive Decisions. Journal of Business Ethics 24 (4): 299–312.

Simpson, S. S. (2002). Corporate Crime, Law, and Social Control. New York: Cambridge University Press.

Downloads

Published

2021-06-30

How to Cite

Ristanti, F. K., Windari, R., Widodo, A., & Iskandar, M. A. (2021). Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach. Asia Pacific Fraud Journal, 6(1), 118–134. https://doi.org/10.21532/apfjournal.v6i1.199