PENGARUH TEKANAN, KESEMPATAN, RASIONALISASI, DAN KEMAMPUAN TERHADAP PELAKU KECURANGAN KORUPSI (Studi Empiris pada Lembaga Permasyarakatan Kelas I Sukamiskin Bandung)

Abstract

This study aims to examine: (1) the effect of pressure on corruption fraud actors, (2) the effect of opportunity on corruption fraud actors, (3) the effect of rationalization on corruption fraud actors, (4) the effect of ability on corruption fraud perpetrators of corruption Which is in prison class I Sukamiskin Bandung. This type of research is causative research. The sample in this research is the convict of corruption acts that existed in the prison class I Sukamiskin Bandung which amounted to 100 people. This research uses Random Sampling Technique. The data source is the primary data. Data collection method is by using questionnaires delivered directly to Prison Class I Sukamiskin Bandung. The method of data analysis used is multiple regression analysis, with the perpetrators of corruption fraud as dependent variable and independent variables include pressure, opportunity, rationalization and ability. The result of the research concludes that: (1) the pressure has a significant positive effect on corruption fraud actors, where t count <t table is 2,577> 1,985 (sig 0,000 <0,05) so hypothesis 1 is accepted, (2) opportunity has significant positive effect to corruption fraud actors, where t arithmetic> t table is 2.066> 1,985 (sig 0,000 <0,05) so hypothesis 2 is accepted, (3) rationalization has a significant positive effect on corruption fraud actors where t count> t table is 2.054> 1,985 (sig 0,000 <0,05) so that hypothesis 3 is accepted, and (4) ability have significant positive effect to corruption fraud actors, where t count> t table is 2,551> 1,985 (sig 0,000 <0,05) so hypothesis 4 accepted.

Keyword: Corruption Fraud Actors, Pressure, Opportunity, Rationalization, Ability