Pencegahan Fraud: Pentingnya Faktor Internal dan Eksternal Pimpinan untuk Meminimalisir Fraud pada Perusahaan/Organisasi

Astrid Saviera - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Jusriyani Junaid - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Renato Johannes - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta
Martdian Sari - PPM School of Management , & Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta , &
Noveri Maulana - Program Studi Sarjana Manajemen Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta

Abstract


The fraud cases have occurred frequently, causing significant financial losses to many parties. This behavior can arise due to internal and external factors within an individual. In order to assess its magnitude, this study will conduct a quantitative survei involving 212 employees and leaders from across Indonesia. The data will be processed through multiple linear regression analysis using SPSS 25. The findings indicate that internal factors, such as consciousness personality traits, play a role in enhancing individuals' decision-making awareness. Extraversion, depicting openness, and neuroticism can make individuals prone to anxiety, leading to fraudulent actions. However, individuals with openness to experience generally have high moral values, and agreeableness reflects concern for others, reducing the potential for fraudulent behavior. Moreover, strong internal control systems and whistleblowing policies do not deter individuals from committing fraud. Additionally, work pressure does not influence fraudulent actions. These findings provide insights for companies and organizations to evaluate and manage human resources, especially in finance departments prone to high fraud risks. The implications allow for more effective prevention measures and better policies to reduce the potential for fraudulent activities.

Keywords


The Big Five Personality; Internal Control System; Pressure; Whistleblowing; Fraud Prevention

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DOI: https://doi.org/10.34149/jmbr.v20i3.581

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