Faktor – Faktor yang Mempengaruhi Niat Fraud Orderan pada Mitra Gojek di Kota Palembang
DOI:
https://doi.org/10.47747/jnmpsdm.v5i1.1692Keywords:
fraud intention, fraud triangle theory, gojekAbstract
The aim of this research is to find out what factors influence the occurrence of fraudulent order intentions among Gojek partners in Palembang City. By using independent variables, namely incentives, order distribution, time limits and system levels with the dependent variable, namely intention to order fraud. This research uses a quantitative method by distributing questionnaires via Google Form to Gojek partners in Palembang City. With a total sample of 97 respondents and using a probability sampling technique, namely random sampling with analysis of research data using multiple linear regression analysis using the SPSS version 25 program. Based on the results of the partial hypothesis (t test) it shows that incentives, order distribution, time limits and system level has a positive and significant effect on order fraud intentions, where the t value > t table and the sig t value < 0.05. Based on the results of the simultaneous hypothesis test (F test), it shows that incentives, order distribution, time limits and system levels simultaneously have a positive and significant effect on order fraud intentions among Gojek partners in Palembang City.
References
Albrecht W Steve, et al. (2012). Fraud Examination. South Western. Cengage Learning. E-Book.
Hasuti, A. T. A., & Wiratno, A. (2020). Pengaruh Budaya Organisasi, Tekanan, Kesempatan, Dan Rasionalisasi Terhadap Perilaku Korupsi. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 22(2), 113–123. https://doi.org/10.32424/jeba.v22i2.1589
Hildayani, R., & Serly, V. (2021). Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN. Jurnal Eksplorasi Akuntansi, 3(4), 734–748. https://doi.org/10.24036/jea.v3i4.422
Husaini, F., & Urumsah, D. (2023). Faktor-faktor yang berpengaruh terhadap niat fraud di perusahaan transportasi daring: Model konseptual.
Jahroni, Darmawan D, Mardikaningsih R, & Sinambela E A. (2021). “Peran Insentif, Perilaku Kepemimpinan, Dan Budaya Organisasi Terhadap Penguatan Komitmen Organisasi.” Jesya (Jurna4(2):1389–97.
Mardianto, M., & Tiono, C. (2019). Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Benefita, 1(1), 87. https://doi.org/10.22216/jbe.v1i1.3349
Pasaribu, R. B. F., & Kharisma, A. (2018). Fraud Laporan Keuangan Dalam Perspektif Fraud Triangle. Jurnal Riset Akuntansi Dan Keuangan, 14(1), 53-65.
Safitri, F. (2019). Pengaruh presure, opportunity dan rationalization terhadap niat melakukan fraud dengan law enforcement sebagai variabel moderating: survei pada profesi akuntan. Diakses pada agustus, 2022.https://repository.uinjkt.ac.id/dspace/handle/123456789/51044
Sugiyono, Prof. Dr. (2016). Metodologi Penelitian Kuantitatif, Kualitatif Dan R & D. Bandung: Alfabeta
Suwena, K. R. (2021). Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan. Jurnal Ilmiah Akuntansi, 6(1), 102. https://doi.org/10.23887/jia.v6i1.31540
Tiapandewi, N. K. Y., & Suryandari, N. N. A. (2020). Dampak Fraud Triangle Dan Komite Audit Terhadap Kecurangan Laporan Keuangan. 2(2).
Thomas, A. (2021). Pengaruh Sikap, Tekanan dan Kesempatan Karyawan terhadap Kecurangan pada PT. Mega Auto Central Finance Cabang Kendari. Jurnal Ilmu Manajemen Sosial Humaniora (JIMSH), 3(2), 79–91. https://doi.org/10.51454/jimsh.v3i2.84
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.
Yasmi, Y., Cahyadi, M., & Aulia, A. B. R. (2021). Sistem Pengendalian Internal Dalam Mitigasi Fraud Orderan Transportasi Berbasis Online Pada PT.Gojek Makassar. Accounting, Accountability, and Organization System (AAOS) Journal, 2(2), 160–178. https://doi.org/10.47354/aaos.v2i2.271
Zulaikha & hadipajitno, p. T. (2016). Faktor-faktor yang mempengaruhi procurement fraud: sebuah kajian dari perspektif persepsian auditor eksternal. Jurnal keuangan dan akuntansi indonesia, 13(2), 194-220. doi:10.21002/jaki.2016.11
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Devi Sapira, Hamid Halin, Emilda Emilda
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright for this article is retained by the author(s), with first publication rights granted to the journal.
This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/)
