PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS

Mery Marliani(1*), Yulius Jogi Christiawan(2),


(1) Universitas Kristen Petra
(2) Universitas Kristen Petra
(*) Corresponding Author

Abstract


The purpose of this study was to collect evidence of three fraud factors which are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employee’s perception.

Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.


Keywords


pressure, opportunity, rationalization, casf theft.

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