Are The Model of Fraud Triangle Elements Sufficient Enough to Prevent Fraud?: Evidence In North Sumatra Province

DOI

10.2991/icssis-18.2019.73How to use a DOI?

Keywords

Pressure, Opportunity, Rationalization, Fraud

Abstract

Fraud triangle is the three element that cause fraud. Pressure, opportunity and rationalization are dimensions of fraud triangle. This study aims to investigate the effect of fraud triangle element and fraud. Data are collected from the responses of the questionnaires distributed to executive of the Government of North Sumatra Province. Data analyzed using multiple regressions. This study found that the fraud triangle element did not affect the incident of fraud. An interesting finding was made that the fraud triangle elements are not enough to prevent fraud in North Sumatra Province. This study implies that there are other factors needed to prevent fraud in North Sumatra Province, such as integrity.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ramadona Simbolon
AU  - Norsiah Ahmad
AU  - Sri Elviani
PY  - 2019/05
DA  - 2019/05
TI  - Are The Model of Fraud Triangle Elements Sufficient Enough to Prevent Fraud?: Evidence In North Sumatra Province
BT  - Proceedings of the 1st International Conference on Social Sciences and Interdisciplinary Studies (ICSSIS 2018)
PB  - Atlantis Press
SP  - 356
EP  - 359
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssis-18.2019.73
DO  - 10.2991/icssis-18.2019.73
ID  - Simbolon2019/05
ER  -