Open AccessTekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan
Author(s) -
Kadek Rai Suwena
Publication year - 2021
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v6i1.31540
Subject(s) - rationalization (economics) , nonprobability sampling , data collection , psychology , survey research , business , sample (material) , applied psychology , statistics , demography , sociology , management , economics , mathematics , chemistry , chromatography , population
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.