Jurnal Aplikasi Bisnis
Volume 13 Nomor 9, September 2012

Fraud dan Mahasiswa

Sigit Handoyo (Unknown)
Ridho Dwitama (Unknown)



Article Info

Publish Date
13 Mar 2017

Abstract

Fraud commited by fraudster is aimed to take another one's or organization's assets illegally intended to take some benefit of them. This research aims to test the level of fraud commited by University student. Samples of this research are the accounting department students studying at Universitas Islam Indonesia experienced or involved or being involved in an organization both/either in internally at Universitas islam Indonesia and/or externally. Samples were takenby spreading of questionaires filled up by .214 students using purpossive, sampling method. Analysis applied of this reseacrh is descriptive qualitative with fraud triagle as a basic tool to analyse which are comprised 3 push or pull factors which are perceive, pressures, perceive opportunities, andperceived rasionalisation. The fundings of this research reveal that most of them experienced to commitfraud. They admit that the biggest pressure to commit fraud is the need of additional money for living costs. From perceivedopportunities factor, most of them said that the weakness of internal control is the prime pullfactor to commit fraud. Whitest the reality that most of their friends commit fraud is main reason or rasionalisation for them

Copyrights © 2017






Journal Info

Abbrev

JABIS

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially ...