Open AccessANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA BOGOR
Author(s) -
Farizka Susandra,
Siti Hartina
Publication year - 2017
Publication title -
jurnal akunida : jurnal akuntansi, keuangan dan bisnis/jurnal akunida
Language(s) - English
Resource type - Journals
eISSN - 2550-0708
pISSN - 2442-3033
DOI - 10.30997/jakd.v3i2.987
Subject(s) - collusion , rationalization (economics) , nonprobability sampling , population , business , business administration , accounting , economics , management , sociology , industrial organization , demography
The purpose of this study was to examine the effect of the opportunity, rationalization, and collusion for the tense of fraud. The population in this study are the department in Bogor City. The sampling method used in this research quota sampling that employees have responsibility to managing finance in the either government. The datas in this research is obtained by distributing questionnaires to 84 respondents on 14 government in Bogor City. For the testing research hypotheses and instrumen using multiple regression. The results of this study prove that: opportunity and collusion had effect on tense of fraud. While rationalization had not effect on tense of fraud.Key Word : opportunity, rationalization, collusion, and fraud.