PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS

Mery Marliani

23 citations0/0 files storedBusiness Accounting Review

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Financial Literacy and Behavior Accounting and Financial Management Corporate Governance and Financial Management

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.

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References

2012The New Fraud Triangle Model 2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting 2014Detecting asset misappropriation: a framework for external auditors

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2023FRAUD ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS VIEWED FROM THE PERSPECTIVE OF THE HEXAGON THEORY

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