Abstract
This study aims to examine the effect of pressure, opportunity, rationalization, and ethical values on employee fraud intentions in BUMN in Indonesia. This type of research is classified as survey research with a quantitative approach. The population in this study were employees of BUMN in Indonesia. The research sample was determined by purposive sampling method in order to obtain a sample of 65 employees in BUMN. The type of data used is primary data obtained from questionnaires. Data analysis using multiple regression, employee fraud intention as the dependent variable and pressure, opportunity, rationalization and ethical values as independent variables. The result of this study indicate that: (1) pressure has no positive significant effect on employee fraud intention, so hypothesis 1 is rejected, (2) opportunity has a significant positive effect on employee fraud intention, sho hypothesis 2 is accepted, (3) rationalization has a significant positive effect on employee fraud intention employee fraud, so hypothesis 3 is accepted, (4) ethical values do not have a significant negative effect on employee fraud intentions, so hypothesis 4 is rejected. So, it can be concluded that opportunity and rationalization have a significant influence on employee fraud intentions in BUMN.
Highlights
PENDAHULUAN Fraud merupakan perbuatan menyimpang dari norma yang berlaku yang dilakukan oleh orang pribadi atau sekelompok orang demi meraup keuntungan sepihak dan biasanya merugikan orang banyak
This study aims to examine the effect of pressure, opportunity, rationalization, and ethical values on employee fraud intentions in Badan Usaha Milik Negara (BUMN) in Indonesia
The result of this study indicate that: (1) pressure has no positive significant effect on employee fraud intention, so hypothesis 1 is rejected, (2) opportunity has a significant positive effect on employee fraud intention, sho hypothesis 2 is accepted, (3) rationalization has a significant positive effect on employee fraud intention employee fraud, so hypothesis 3 is accepted, (4) ethical values do not have a significant negative effect on employee fraud intentions, so hypothesis 4 is rejected
Summary
Teori atribusi ini mempelajari proses bagaimana seseorang mengintepretasikan suatu peristiwa, alasan, atau sebab perilakunya. Sedangkan faktor non finansial muncul karena sifat dasar manusia yang serakah bisa jadi memberikan tekanan internal sehingga mendorong seseorang melakukan tindakan fraud (Sukirman dan Sari, 2013 dalam (Pasaribu, dkk., 2018). Faktor-faktor yang mendorong seseorang mencari pembenaran atas tindakannya melakukan fraud, antara lain (Pamungkas, 2014):(1) Mencontoh atasan atau teman sesama karyawan, (2) Merasa sudah berbuat banyak untuk organisasi atau perusahaan, (3) Menganggap bahwa yang diambil tidak seberapa, (4) Dianggap hanya sekedar meminjam, pada waktunya akan dikembalikan. Karyawan sangat membutuhkan nilai etika untuk menjaga nama baik dan sikap profesionalnya terhadap pekerjaan, maka karyawan akan terlindungi dari tindakan yang melanggar norma atau penyalahgunaan wewenang (Pradipta, et al, 2019). Hal ini dapat terjadi disebabkan oleh pengendalian internal di dalam perusahaan tersebut tergolong lemah serta kurangnya pengawasan dan penyelewengan wewenang.
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