Fraud dan Mahasiswa
Fraud commited by fraudster is aimed to take another one's orÂ organization's assets illegally intended to take some benefit of them.Â This research aims to test the level of fraud commited by UniversityÂ student. Samples of this research are the accounting departmentÂ students studying at Universitas Islam Indonesia experienced orÂ involved or being involved in an organization both/either in internallyÂ at Universitas islam Indonesia and/or externally. Samples were taken
by spreading of questionaires filled up by .214 students usingÂ purpossive, sampling method. Analysis applied of this reseacrh isÂ descriptive qualitative with fraud triagle as a basic tool to analyseÂ which are comprised 3 push or pull factors which are perceive,Â pressures, perceive opportunities, andperceived rasionalisation. TheÂ fundings of this research reveal that most of them experienced toÂ commitfraud. They admit that the biggest pressure to commit fraud isÂ the need of additional money for living costs. From perceived
opportunities factor, most of them said that the weakness of internalÂ control is the prime pullfactor to commit fraud. Whitest the realityÂ that most of their friends commit fraud is main reason orÂ rasionalisation for them
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Jurnal Aplikasi Bisnis [JABIS]
Diploma Program in Economics, Faculty of Economics
Universitas Islam Indonesia, Yogyakarta, Indonesia.
JABIS by http://journal.uii.ac.id/JABIS/ is licensed under a Creative Commons Attribution 4.0 International License.