Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan Terhadap Tindakan Kecurangan (Fraud)
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study was conducted at Class II A Correctional Institution and Class II B Detention Center in Padang City by involving prisoners of corruption as research subjects. The purpose of this study is to examine the variables that affect fraud according to pressure, opportunity, rationalization, and ability. The research method used is causative research with total sampling on 50 prisoners. Information was gathered via a survey with a Likert scale and processed using multiple regression analysis with Adjusted R2. The findings indicated that opportunity, rationalization, and lying ability have a significant influence on fraud, while pressure has no significant effect. Suggestions include expanding the scope of external auditor examinations, developing research variables, and using more varied data collection methods for future research. It is expected that this research will give different linked parties a better knowledge of the factors that drive fraud.
Source: JURNAL EKSPLORASI AKUNTANSI
Authors: Dea An-nisa Try Mulya, Efrizal Syofyan
Institution: State University of Padang
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407923544