An Analysis of Factors Tendency to Occurrence of Fraud
Analisis Faktor-faktor Kecenderungan Terjadinya Kecurangan
DOI:
https://doi.org/10.21070/ups.2609Keywords:
Tendency to Occurrence of Fraud, Pressure, Opportunity, Justification, Unethical behaviorAbstract
The purpose of this research is to know the factors predisposed to cheating on the Sidoarjo hotel.This method of study uses qualitative descriptive methods with data collection of interviews, Documentation and observation to several financial employees, operational and food and surveyage.Data analysis uses qualitative descriptive analysis with data collection steps, reduction of data, data presentation and verification or withdrawal.The conclusion is that factors tend to cheat in detail. Pressure is able to be a factor in cheating because of the targets that are to be achieved and the individual's own desire for personal satisfaction which is not supported by sufficient financial needs.Opportunity due to a weak internal control, and undisciplined in administering existing procedures. The rationalization of cheating because investors rigged as if doing the right thing for his conduct was. And conduct unethical the the cheating for abusing his power and, abusing power and authority
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