Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective
This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a...
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2-s2.0-85170689252 Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C. Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective 2023 Economic Affairs (New Delhi) 68 2 10.46852/0424-2513.2.2023.5 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170689252&doi=10.46852%2f0424-2513.2.2023.5&partnerID=40&md5=2060c80041b2f58e80d8499a6beb4f8d This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee's action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees' needs and strategizing to enhance their employee management. © 2023 The Author(s). AESSRA 4242513 English Article All Open Access; Gold Open Access |
author |
Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C. |
spellingShingle |
Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C. Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
author_facet |
Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C. |
author_sort |
Sham A.M.; Muhammad K.; Ghani E.K.; Sukmadilaga C. |
title |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
title_short |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
title_full |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
title_fullStr |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
title_full_unstemmed |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
title_sort |
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective |
publishDate |
2023 |
container_title |
Economic Affairs (New Delhi) |
container_volume |
68 |
container_issue |
2 |
doi_str_mv |
10.46852/0424-2513.2.2023.5 |
url |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170689252&doi=10.46852%2f0424-2513.2.2023.5&partnerID=40&md5=2060c80041b2f58e80d8499a6beb4f8d |
description |
This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee's action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees' needs and strategizing to enhance their employee management. © 2023 The Author(s). |
publisher |
AESSRA |
issn |
4242513 |
language |
English |
format |
Article |
accesstype |
All Open Access; Gold Open Access |
record_format |
scopus |
collection |
Scopus |
_version_ |
1809677887194791936 |