Testing of Fraud Diamond Theory Based on Local Wisdom on Fraud Behavior

Sujana, Edy; Yasa, I Nyoman Putra; Wahyuni, Made Arie

doi:10.2991/teams-18.2019.3

Cited by 12 publications

(10 citation statements)

References 10 publications

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“…Rationalization is a thought that justifies an action as natural behavior, which can be accepted in normal society (Sujana, Yasa, & Wahyuni [22]). Slezak (Said, et al [21]) says rationalization is a way to legitimize an action that is not in accordance with one's beliefs.…”

Section: Rationalizationmentioning

confidence: 99%

Factors Affecting Employee Fraud: A Study Among Private Companies in Jakarta

Yuniarwati¹,

Ardana²,

Elizabeth³

2021

Advances in Social Science, Education and Humanities Research

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The increasing number of employee fraud has received great attention these days because it can have a negative impact on staff morale, increase company costs, and damage the company's reputation with the relevant stakeholders. There have been several theories of fraud that have emerged, including Cressey's fraud triangle theory, but many are of the view that the existing theories are only able to explain the triggers of fraud, but are not sufficient as a tool to understand the phenomenon of fraud more comprehensively. There is a missing link in these theories, including the neglect of factors that can reduce fraud, such as ethics, religiosity, spirituality, and so on. This research tries to add personal ethics aspects to Cressey's fraud triangle theory and examines the influence of elements of the fraud triangle theory and personal ethics to employee fraud. The research design used primary data collected through a questionnaire distributed to employees of private companies in Jakarta in 2020. The number of questionnaires sent and returned was 115. Descriptive statistics and multiple regression tests used to data analysis. The results describe that only opportunity influenced positively and significantly to employee fraud; meanwhile, pressure, rationalization, and personal ethics do not have significant influences to employee fraud.

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Section: Rationalizationmentioning

confidence: 99%

Factors Affecting Employee Fraud: A Study Among Private Companies in Jakarta

Yuniarwati¹,

Ardana²,

Elizabeth³

2021

Advances in Social Science, Education and Humanities Research

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“…In this study, the relationship between the Tri Kaya Parisudha philosophy is thought to be able to control individual behavior, so that the level of Tri Kaya Parisudha in the auditor can weaken the influence of the time pressure experienced by the auditor in carrying out his duties, so as to pressure the auditor to ignore audit procedures that should be done in the form of premature termination. audit procedures (I. G. P. E. R. Dewi, 2019;Sujana et al, 2019). Auditors with a high level of Tri Kaya Parisudha in themselves will not fall for it to prematurely terminate the audit procedure even in conditions of time pressure.…”

Section: Boundmentioning

confidence: 99%

“…Auditors with a high level of Tri Kaya Parisudha in themselves will not fall for it to prematurely terminate the audit procedure even in conditions of time pressure. Sujana et al, (2019) found that the application of the Tri Kaya Parisudha concept encourages accountability in the management of a non-profit organization. In addition, Sujana & Saputra (2020) conducted research on the ethical behavior of auditors, and found that Tri Kaya Parisudha was able to increase the ethical sensitivity of auditors.…”

Section: Boundmentioning

confidence: 99%

“…The values contained in Tri Kaya Parisudha teach humans to think, say and do good and right. Tri Kaya Parisudha explains the three actions or behaviors that must be purified, namely thinking right / holy, saying the right thing and doing or behaving right (Sujana et al, 2019;Sujana & Saputra, 2020;Susilawati et al, 2016;Yasa & Prayudi, 2019).…”

Section: Introductionmentioning

confidence: 99%

“…The Tri Kaya Parisudha philosophy is thought to be able to control individual behavior, so that the level of Tri Kaya Parisudha in the auditor can weaken the influence of the time pressure experienced by the auditor in carrying out his duties, so as to be able to pressure the auditor to neglect the audit procedure which should be done in the form of premature termination of the audit procedure. Auditors with a high level of Tri Kaya Parisudha in themselves will not fall for it to prematurely terminate the audit procedure even in conditions of time pressure (Atmaja & Subawa, 2018;Sujana et al, 2019;Sujana & Saputra, 2020;Susilawati et al, 2016). Based on the framework that has been described, the hypotheses proposed are: H3: Tri Kaya Parisudha's philosophy weakens the effect of time pressure on premature termination of audit procedures.…”

Section: Introductionmentioning

confidence: 99%

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The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping

Martini¹,

Sanjaya²

2021

IJESSS

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These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.

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