PENGARUH ELEMEN FRAUD TRIANGLE TERHADAP TINDAK KECURANGAN (FRAUD) PADA ORGANISASI PERANGKAT DAERAH KOTA PAYAKUMBUH

Abstract

This study aims to determine the effect of Pressure, Opportunity, and Rationalization on Fraud in the Payakumbuh City Regional Apparatus Organization. The research method used in this study was a quantitative method, the population in this study were employees who worked at the Payakumbuh City Regional Organization Office and a sample of employees who worked at the Payakumbuh City Office and OPD Agency, totaling 20 OPD. The sampling technique in this study used a purposive sampling technique, namely the technique of determining the sample with certain considerations/criteria. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. Data analysis in this study used multiple linear regression, which was carried out using the help of the Statistical Product and Service Solutions (SPSS) computer program Version 29. The results of this study indicate that Pressure and Opportunity have no effect on fraud. Meanwhile, rationalization influences fraud.