FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE

Risal Risal (Universitas Panca Bhakti)
Jaurino Jaurino (Universitas Panca Bhakti)
Endang Kristiawati Kristiawati (Universitas Panca Bhakti)
Sartono Sartono (Universitas Panca Bhakti)
Renny Wulandari (Universitas Panca Bhakti)

JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vol 5 No 2 (2022): Juli (2022) - Desember (2022)

Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.