Analisis Perilaku dalam Fraud Triangle terhadap Kecurangan di PT. Frenz

Nadia Syafira Azhara, M. Cholid Mawardi, Arista Fauzi Kartika Sari

Abstract


Purpose of this study is to determine and analyze the influence of pressure, opportunity, rationalization on the occurrence of fraud at PT. Frenz. This study is quantitative research that focuses on behavioral tendencies at PT. Frenz employees. Questionnaire was chosen as the data collection method in this research. This type of research data uses primary data sources, which were distributed to 45 respondents using purposive sampling techniques. The analysis in this research uses the SPSS (Statistical Program for Social Science) application. The research results show that simultaneously the Pressure and Rationalization variables have a significant effect on the occurrence of Fraud, but the Opportunity variable doesn’t have a significant effect on the occurrence of Fraud.

Keywords: Fraud triangle theory, fraud, pressure, opportunity, rationalization.


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References


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