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The impact of fraud triangle on startups fraud prevention
This study aims to analyze the effect of the Fraud Triangle, which consists of pressure, opportunity and rationalization, on Fraud Prevention in startups. This study uses a sample of employees who work at Indonesian startups. The independent variables in this study are pressure, opportunity and rationalization. Fraud Prevention as measured by a culture of honesty, fraud risk assessment, and appropriate oversight process act as dependent variables in this study. Finally, the control variable is internal accounting control. In total, there are 4 hypotheses to be tested in this study. Analysis of the data taken from the use of SMART PLS. The results of this study indicate that pressure and rationalization have a significant effect on fraud prevention using the structural equation modeling (SEM).
Program Studi Akuntansi
Universitas Kristen Petra
2022
English
S1
Undergraduate Thesis No. 32011787/AKT/2022; Cathlyn Putri Endhy (D12180297)
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