Nadhim, Muhammad (2017) Analisis Minat Staff Keuangan Melakukan Fraud : Pendekatan Theory Of Planned Behavior Dan Fraud Triangle Theory. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan dan memprediksi faktor-faktor yang memiliki pengaruh terhadap minat staff keuangan untuk melakukan tindakan fraud atau kecurangan. Studi ini menggunakan pendekatan Theory of Planned Behavior, dan Fraud Triangle Theory. Sampel dalam penelitian ini adalah sebanyak 91 individu yang bekerja pada Bagian Keuangan Universitas Brawijaya, yang terdapat pada tingkat fakultas, maupun pada tingkat universitas. Pengumpulan data menggunakan metode survei. Alat analisis data yang digunakan adalah PLS (Partial Least Square). Hasil penelitian memperoleh bukti secara empiris bahwa Sikap (Attitude toward Behavior), Tekanan (Perceived Pressure), dan Kesempatan (Opportunity) berpengaruh secara positif terhadap minat staff keuangan untuk melakukan tindakan fraud, sedangkan Norma Subjectve (Subjective Norm), dan Kontrol Keperilakuan (Perceived Behavioral Control) tidak berpengaruh terhadap minat staff keuangan untuk melakukan tindakan fraud. Implikasi penelitian ini, dalam rangka untuk mengurangi perilaku fraud pada tingkat fakultas dan universitas, para petinggi fakuktas dan universitas dapat memperhatikan faktor-faktor yang berpengaruh terhadap minat staff keuangan untuk melakukan fraud, yakni Sikap (Attitude toward Behavior), Tekanan (Perceived Pressure), dan Kesempatan (Opportunity).
English Abstract
This study aims at explaining and predicting factors of individual intention that influence a person to commit fraud. The word individual in this context refers to finance staff. This study uses Theory of Planned Behavior and Fraud Triangle Theory. Using a survey sample, the respondents of this study are 91 people working in the Department of Finance at faculty level and university level. Using PLS (Partial Least Square) as its data analyzing tool, this study finds that Attitude toward Behavior, Perceived Pressure, and Opportunity have a positive impact on the intention of finance staff to commit fraud. However, Subjective Norm and Perceived Behavioral Control do not have significant impact on the intention of finance staff to commit fraud. The implication of this research is that, in order to reduce fraudulent behavior at faculty and university level, the officials of faculty and university should pay attention more to factors that that affect the intention of finance staff to commit fraud; ie. Attitude toward Behavior, Perceived Pressure, and Opportunity.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/476/051708950 |
| Uncontrolled Keywords: | Theory of Planned Behavior, Fraud Triangle Theory, Sikap, Norma Subjektif, Kontrol Keperilakuan, Tekanan, Kesempatan. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.071 1 Accounting--Education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 29 Sep 2017 06:54 |
| Last Modified: | 28 Sep 2020 12:46 |
| URI: | http://repository.ub.ac.id/id/eprint/2983 |
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