Analysis of Fraud Behavior Factors: The Survey of Corruption Inmates at the Class IIA Penitentiary Padang

Syofyan, Efrizal and Dwita, Sanny and Afridona, Silsiya (2019) Analysis of Fraud Behavior Factors: The Survey of Corruption Inmates at the Class IIA Penitentiary Padang. In: Third International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2019), 2019.

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Abstract

The existence of accounting in both the private and government sectors can not be separated from fraud. Fraud in accounting is generally caused by the urge to take advantage of opportunities or can also be caused by pressure from management to do structured fraud. Therefore, this research was conducted to analyze tha factors that triggered the fraud behavior among the corruption inmate in Padang Penitentiary. This research is a causative research. And the population is all corruption prisoners at Class II A Penitentiary Padang. The sampling used total sampling, so that all population was taken as the sample of this research. Data collecting methods used is questionnaire. The analyze methods is multiple regression analysis, with the pressure, opportunity, rationalization, and understanding of fraud as the exogenous variables, and fraud behavior as the endogenous.

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