The Effect of Diamond Fraud on Employee Fraud Behavior in Banking

Abstract

The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets. This study uses indicators of pressure, opportunity, rationalization and ability. This study uses a descriptive quantitative approach where the aim is to research which includes the influence of pressure, opportunity, rationalization and ability on employee fraud behavior. Data analysis aims to simplify the processed data, making it easy to read and interpret. Data were collected by distributing questionnaires. The results showed that there was a partial effect of the variables of pressure, rationalization and ability on the fraudulent behavior of banking employees. While the opportunity variable has no influence on the fraudulent behavior of banking employees.