PENGARUH TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP TINDAKAN KECURANGAN (FRAUD) (Survei pada Narapidana Tipikor di Lembaga Pemasyarakatan Kelas II A Kota Pekanbaru)
Abstract
This study aims to examine: (1) the effect of pressure on fraud, (2) the effect of opportunity on fraud, (3) the effect of rationalization on fraud in the corrupt prisoners in prisons of Class II A of Pekanbaru city. This type of research is causative. The population in this study is the corruption inmates who exist in prisons Class II A Pekanbaru City which requires 66 people. This study uses the Total Sampling Technique for the sample as much as all the population owned 66 people sampled. The data source is the primary data. Methods Data collection using questionnaires. Data analysis using multiple regression. The fraud as dependent variable and pressure, opportunity, and rationalization as independent variables. This research concludes: (1) the pressure is not significant to fraud, where t count < t table is 1,523 < 1,672 (sig 0,113 > 0,05) so that hypothesis 1 is rejected, (2) opportunity has a positive influence to fraud , Where t count> t table is 3,053> 1,672 (sig 0.003<0.05) so that hypothesis 2 is accepted, and (3) and rationalization has a positive influence to fraud, where t count> t table is 3,075> 1.672 Sig 0.003<0, 05) so that hypothesis 3 is accepted.
Keywords: Fraud, Pressure, Opportunity, Rationalization.
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