Are The Model of Fraud Triangle Elements Sufficient Enough to Prevent Fraud?: Evidence In North Sumatra Province
Ramadona Simbolon, Norsiah Ahmad, Sri Elviani
Available Online May 2019.
- https://doi.org/10.2991/icssis-18.2019.73How to use a DOI?
- Pressure, Opportunity, Rationalization, Fraud
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 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 - https://doi.org/10.2991/icssis-18.2019.73 ID - Simbolon2019/05 ER -