Insan Cita Bongaya Research Journal
Vol. 3 No. 3 (2024): Juni

Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa

Aidah Ibrahim (Unknown)
Sufiati (Unknown)
Pura, Rahman (Unknown)

Article Info

Publish Date
29 Jun 2024

Abstract

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.

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Journal Info
Insan Cita Bongaya Research Journal
Website

Abbrev

icbrj

Publisher

Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

Subject

Economics, Econometrics & Finance

Description

ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan ...