JIA (Jurnal Ilmiah Akuntansi)
Vol 6, No 1: Juni 2021

Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan

Suwena, Kadek Rai (Unknown)

Article Info

Publish Date
25 Jun 2021

Abstract

The purpose of this study is to determine the effect of pressure, opportunity, and rationalization on fraud. The research design is causal quantitative research. The sample of this study was determined by purposive sampling technique by 42 respondents. Data collection methods used were questionnaire and interview. Data analysis techniques using multiple linear regression analysis. As for the results of this study show that (1) the pressure, opportunity, and ratinalization have a positive and significant effect on fraud. (2) Pressure has a positive and significant effect on fraud. (3) The opportunity to have a positive and significant effect on fraud. (4) Rationalization has a positive and significant effect on fraud.

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Journal Info
JIA (Jurnal Ilmiah Akuntansi)
Website

Abbrev

JIA

Publisher

Universitas Pendidikan Ganesha

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...