Testing of Fraud Diamond Theory Based on Local Wisdom on Fraud Behavior

DOI

10.2991/teams-18.2019.3How to use a DOI?

Keywords

Fraud diamond theory; Tri Kaya Parisudha; Fraud behavior

Abstract

This study aims to examine the elements of fraud diamond theory based on local wisdom on fraud behavior. This research was conducted in all universities in Buleleng Regency, Bali. This research uses a quantitative method by using 40 finance department employees in all universities in Buleleng Regency as respondents. The results of this study are that before moderating variable Tri Kaya Parisudha presents, all independent variables namely pressure, opportunity, rationalization and capacity have positive effect on fraud behavior. But after entering the moderating variable, pressure and capacity have a negative effect while opportunity and rationalization values are decreasing.

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  - Edy Sujana
AU  - I Nyoman Putra Yasa
AU  - Made Arie Wahyuni
PY  - 2019/01
DA  - 2019/01
TI  - Testing of Fraud Diamond Theory Based on Local Wisdom on Fraud Behavior
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)
PB  - Atlantis Press
SP  - 12
EP  - 15
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-18.2019.3
DO  - 10.2991/teams-18.2019.3
ID  - Sujana2019/01
ER  -