SITEPU, AMANDUS (2021) FAKTOR FAKTOR YANG MEMPENGARUHI EMPLOYEE FRAUD DI PT XYZ. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to find factors for employee fraud that occurs in the company. The study was designed using primary data and processed using Structural Equation Modeling with the help of SmartPLS software. Respondents taken from companies as many as 91 people. The exogenous latent variables used refers to the Fraud Triangle Theory, namely Pressure, Opportunity and Rationalization, while the endogenous latent variable is Fraud. Of the 29 indicators used in 4 latent variables, 15 indicators are declared suitable for use in structural models. The results of this study are 2 proven hypotheses, namely Opportunity and Rationalization, which be significant positive factors of fraud that occurs in the company. Meanwhile, Pressure is not significant factor in forming the employee fraud. Based on the results of data processing, the model developed in the study has an R2 of 0.570, which means that fraud can be explained by the three latent variables by 57% and the remaining 43% is influenced by other factors outside the model. Keywords: fraud, opportunity, pressure, rationalization. Penelitian ini bertujuan untuk mencari faktor-faktor terjadinya employee fraud atau kecurangan karyawan yang terjadi di perusahaan. Penelitian dirancang dengan menggunakan data primer dan diolah menggunakan Structural Equation Modeling dengan bantuan software SmartPLS. Responden berasal dari perusahaan sebanyak 91 orang. Variabel laten eksogen yang digunakan mengacu pada Fraud Triangle Theory, yaitu Pressure (tekanan), Opportunity (kesempatan) dan Rationalization (rasionalisasi), sedangkan variabel laten endogennya adalah Fraud. Pada penelitian ini digunakan 4 variabel laten dan 29 indikator. Dari hasil pengujian, diperoleh 15 indikator yang dinyatakan layak untuk digunakan dalam model struktural. Hasil dari penelitian ini adalah 2 hipotesis terbukti, yaitu Opportunity (Kesempatan) dan Rasionalisasi. Keduanya merupakan dua faktor pembentuk Fraud yang signifikan di perusahaan dengan pengaruh positif. Sedangkan Pressure (tekanan) tidak signifikan. Berdasarkan hasil olah data, model yang dikembangkan dalam penelitian memiliki R2 sebesar 0.570 yang berarti bahwa Fraud dapat dijelaskan oleh ketiga variabel laten sebesar 57 % dan sisanya sebesar 43% ditentukan oleh faktor-faktor lain diluar model. Keywords: fraud, opportunity, pressure, rationalization.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55117320053 |
| Uncontrolled Keywords: | fraud, opportunity, pressure, rationalization. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.2 Individual Psychology, Characters/Psikologi Individual, Karakter > 155.23 Traits and Determinants of Character and Personality/Ciri dan Faktor Penentu Karakter dan Kepribadian > 155.234 Determinants/Faktor Penentu 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 05 Jul 2023 07:22 |
| Last Modified: | 05 Jul 2023 07:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78761 |
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