Determinant factors of fraud intention behavior of Malaysian police officer / Nur Shazuanis Mahadi

Many studies in relation to fraud have been done especially on the factors of fraud intention using fraud triangle theory and fraud diamond theory. However, only a few studies utilized the Theory of Planned Behaviour in determining the factors of fraud intention. Thus, this research offers a quantitative study on the determinant factors of fraudulent intention from the lens of planned behaviour theory. The main constructs of this study are attitude, subjective norm and perceived behaviour control. The population of Royal Malaysian Police Officer was selected for this study and the sample consisted of police officers in Perak Contingent Police Headquarters. The findings of this study indicate that attitude has a significant negative relationship with fraudulent intention while subjective norm and perceived behaviour control have significant positive relationship with fraudulent intention of the police officers in Perak Contingent Police Headquarters. The negative relationship between attitude and fraudulent intention showed that the lower the attitude of respondents, the higher the intention of respondents to involve in fraud. Despite of respondent acknowledge the fraudulent behaviour is unethical, the fraudulent intention is higher among the police officer. However, the study may provide valuable insights to the government for designing customized ethical training program and developing policy aiming to change negative attitudes toward fraudulent intention. Besides, Royal Malaysia Police could strengthen their internal control by providing religion-enhancing program among police officer which is compulsory participated by their officer. The findings of the study also can be used by academicians to conduct future research in other department from the lens of planned behaviour theory.