The fraud of social security of enterprises in Dong Thap province - Applying AMO model
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Abstract
In this study, the author applied the AMO model to evaluate employers’ frauds of social insurance responsibility in Dong Thap province. The author applied the AMO model to test the model with 3 components affecting fraudulent behavior. They are: (1) Anility, (2) Opportunity, (3) Motivation. Data was collected by convenient sampling with a size of 350 sheets distributed (after explaining clearly to the interviewees about the purpose of the research and pledging oneself to secrecy). The results obtained 248 valid sheets (68.9%). The author uses a combination of qualitative and quantitative methods with tools such as focus group, Cronbach’s Alpha reliability analysis, EFA, CFA, SEM. Research results show that both opportunities and motivation have a direct effect on behavior, while the variable of ability has no direct effect but has a indirect effect through the intermediate variable of opportunity
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