THE DETERMINANTS AFFECTING FRAUD TRENDS

Seto Satriyo Bayu Aji (Universitas ‘Aisyiyah Yogyakarta)

Asia Pacific Fraud Journal
Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)

This study aims to examine the determinants that influence the tendency of fraud in medium-sized companies in Yogyakarta. The variables used in this study are ethics, compensation conformity, leadership stlye, and fraud. The population in this study is medium-sized companies in Yogyakarta. Sampling is done by using purposive sampling method. The sample used is the staff of medium-sized companies in Yogyakarta. The research model uses SmartPLS 2.0 in proccesing data. The results of this study show that ethics has a negative effect on fraud; compensation conformity has a negative effect on fraud; and leadership style has a negative effect on fraud.