1. Home
  2. Vol 5, No 1 (2024)
  3. Nugroho

Eksplorasi Fraud Intention pada Karyawan Ditinjau dari Status Hubungan Kerja

Muhammad Adi Cokro Nugroho, Arfin Nurma Halida

Abstract


Fraud is an action carried out by individuals to seek personal gain at the expense of others. These events lead to large financial losses for the company. This study aims to explore fraud intention among 116 employees based on their employment status. The research employs a quantitative method with a sample of 116 employees positioned as crew store. The participants in this study consist of both contract and permanent employees. The data analysis technique used in this study is descriptive statistical analysis. Fraudulent behavior is difficult to measure; therefore, the instrument in this study uses a development from the theory of planned behavior to measure individual intentions. The results of the study indicate a difference in fraud intention between contract and permanent employees. Overall, the findings show that permanent employees have the highest average scores. Because the measurement of fraud intention in permanent employees is higher than contract employees, therefore, permanent employees have more fraud intention towards the agency than contract employees

Kata kunci: fraud, intention to commit fraud, employment status

Keywords


fraud; intention to commit fraud; employment status

References


Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes. 50 (2):179-211.https://doi.org/10.1016/0749-5978 (91)90020-T

Albrecht, W. S., Albrecht, O. C., Albrecht, C. C., & Mark F. Zimbelman. (2012). Fraud Examination (Fourth). Cengage Learning.

Association of Certified Fraud Examiners (ACFE) (2022), “Occupational fraud 2022: a report to the nations”, ACFE

Carpenter, D.T., & Reimers, L.J. (2005). Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior. Journal of Business Ethics. 60 (2) : 115-129. https://doi.org/10.1007/s10551-004-7370-9

Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics, 95(SUPPL. 2), 271–315. https://doi.org/10.1007/s10551-011-0857-2

Çollaku, L., Ramushi, A. S., & Aliu, M. (2024). Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-10-2023-0220

Cressey, D. (1953). Other people’s money: A study in the social psychology of embesslement, (2nd ed.). New Jersey

Hollow, M. (2014). Money, morals and motives: An exploratory study into why bank managers and employees commit fraud at work. Journal of Financial Crime, 21(2), 174–190. https://doi.org/10.1108/JFC-02-2013-0010

Howarth, C. (2011). The Fraud Pentagon: Considering the Five Elements of Fraud. The CPA Journal

Kon, Z. S., Lim, Y. H., Choong, Y. O., Paloosamy, J. R., & Low, B. T. (2024). The influence of pressure on intention to commit fraud: the mediating role of rationalization and opportunities. Asian Journal of Business Ethics. https://doi.org/10.1007/s13520-024-00192-x

Laksmi, A. A., Supri, Z., & Sari, N. (2022). Persepsi Karyawan Pt. Sumber Graha Sejahtera Luwu Terhadap Kecenderungan Kecurangan (Fraud Triangle Theory).

Lin, B., Huang, J., Liao, Y., Liu, S., & Zhou, H. (2022). Why do employees commit fraud? Theory, measurement, and validation. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.1026519

Mat, T. Z. T., Ismawi, D. S. T., & Ghani, E. K. (2019). Do perceived pressure and perceived opportunity influence employees’ intention to commit fraud? International Journal of Financial Research, 10(3), 132–143. https://doi.org/10.5430/ijfr.v10n3p132

Pratiwi, S. , & R. S. SH. , MM. (2020). Pengaruh Pressure, Opportunity Dan Rationalization Terhadap Tindakan Fraud (Kecurangan) Karyawan Pada Pt Robinson Putra Perkasa Kota Sukabumi. Jurnal Mahasiswa Akuntansi, 1(1), 23–4 3.https://journal.stiepasim.ac.id/index.php/JMA/article/view/158

Rahayu, R., Nugroho, W., & Eriswanto, E. (2020). Dan Effectiveness Of Internal Control Terhadap Tendensi Kecurangan Karyawan Pada Pt.Arista Mitra Lestari Cabang Sukabumi.

Restu, R. G. W. N. & E. E. (2020). Pengaruh Fraud Diamond, Personal Attitude Dan Effectiveness Of Internal Control Terhadap Tendensi Kecurangan Karyawan Pada Pt.Arista Mitra Lestari Cabang Sukabumi. Syntax Idea , 2(9), 647–661.

Ruankaew, T., & of Accounting, P. (2016). Beyond the Fraud Diamond. www.ijbmer.com

Safitri, F. F. (2019). Pengaruh Pressure, Opportunity, dan Rationalization terhadap Niat Melakukan Fraud dengan Law Enforcement sebagai Variabel Moderating : Survei Pada Profesi Akuntan [Skripsi]. Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Singleton Aaron Singleton Jack Bologna Robert, T., & Wiley, J. (n.d.). and Forensic Accounting Third Edition.

Utami, I., Wijono, S., Noviyanti, S., & Mohamed, N. (2019). Fraud diamond, Machiavellianism and fraud intention. International Journal of Ethics and Systems, 35(4), 531–544. https://doi.org/10.1108/IJOES-02-2019-0042


Full Text: PDF

DOI: 10.30595/psimphoni.v5i1.22652

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN: 2775-1805