Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, and ethical values on employee fraud intentions in BUMN in Indonesia. This type of research is classified as survey research with a quantitative approach. The population in this study were employees of BUMN in Indonesia. The research sample was determined by purposive sampling method in order to obtain a sample of 65 employees in BUMN. The type of data used is primary data obtained from questionnaires. Data analysis using multiple regression, employee fraud intention as the dependent variable and pressure, opportunity, rationalization and ethical values as independent variables. The result of this study indicate that: (1) pressure has no positive significant effect on employee fraud intention, so hypothesis 1 is rejected, (2) opportunity has a significant positive effect on employee fraud intention, sho hypothesis 2 is accepted, (3) rationalization has a significant positive effect on employee fraud intention employee fraud, so hypothesis 3 is accepted, (4) ethical values do not have a significant negative effect on employee fraud intentions, so hypothesis 4 is rejected. So, it can be concluded that opportunity and rationalization have a significant influence on employee fraud intentions in BUMN.

The Effect of Pressure, Opportunity, Rationalization, Religiousness on Fraud Behavior (PT. Mayora Indah Tbk Jatake 1)

“…The quality test consists of a validity test with the provisions of r count> r table and reliability test with the provisions above the value of 0.7. Multiple linear regression analysis is applied to find out the direction and how much the independent variable affects the dependent variable (Ghozali, 2018). Meanwhile, hypothesis testing can be measured through statistic t, statistical values of F, and the coefficient of determination.…”

“…The coefficient of determination (R2) is used to measure how far the model's ability to explain the variation in the dependent variable, both partially and simultaneously. (Ghozali, 2018). Based on the results of the table above, it can be said that the Adjusted R Square (R2adj) value is 0.602 and it can be said that the variables Pressure (X1), Opportunity (X2), Rationalization (X3), and Religion (X4) have an influence on Fraudulent Acts (Y) of 72.4%, the remaining 27.6% is influenced by other variables that are not studied.…”

“…Multiple linear regression analysis is applied to find out the direction and how much the independent variable affects the dependent variable (Ghozali, 2018). Table 4…”

Determinan Fraud pada Persepsi Pegawai Perbankan dengan Budaya Organisasi sebagai Variabel Intervening

“…Pelaporan tindakan fraud terjadi di perusahaan milik negara Indonesia dan tindakannya terjadi di perusahaan Angkasa Puraa II dan PT. Industri Telekomunikasi Indonesia, kecurangan yang terjadi di perbankan dan di sektor pemerintahan [7], [8], [9], [10]. Dalam kasus fraud yang sering dilakukan dan menjadi masalah serta dapat menimbulkan kerugian terbesar yaitu penyalahgunaan aset sebesar 86%, kasus korupsi sebesar 50% dan kasus financial statement fraud sebesar 9% [11].…”