Syarief, Syamsang ANALISIS FRAUD TRIANGLE PADA KANTOR PT. PLN (Persero) KOTA PALOPO. ANALISIS FRAUD TRIANGLE PADA KANTOR PT. PLN (Persero) KOTA PALOPO. (Submitted)
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Abstract
INTISARI Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh tekanan, kesempatan dan rasionalisasi terhadap fraud. Populasi dan sampel penelitian ini adalah pegawai yangyang bekerja pada Kanor PT.PLN (Persero) Kota Palopo. Kueisoner penelitian menggunakan skala likert. Analisis data menggunakan analisis regresi linear berganda menggunakan Statistical Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa tekanana dan koesempatan tidak berepengaruh terhadap kecurangan sedangkan rasionalisasi berpengaruh terhadap kecurangan. Kata Kunci: tekanan, kesempatan, rasionalisasi, kecurangan, fraud triangle ABSTRACT This study aims to determine and analyze the effect of the fraud triangle on fraud. The population and sample of this research are employees who work at the Kanor PT PLN (Persero) Palopo City. Kueisoner research uses a Likert scale. Data analysis used multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The results showed that pressure and opportunity had no effect on cheating while rationalization had an effect on cheating. Keywords: preassure, opportunity, rationalization, fraud, farud triangle
| Item Type: | Article | |||||||||
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| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Syamsang Syarief 201630092 | |||||||||
| Date Deposited: | 04 Dec 2020 06:25 | |||||||||
| Last Modified: | 04 Dec 2020 06:25 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/578 |
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