Triangle Theory Research Articles

Whistleblowing, Morality, Good Corporate Governance, The Role of Accountant as A Moderation Variable to Fraud Intention

Purposes - This study aims to investigate the problem solved and resolved by accountants in the country of Indonesia with various educational backgrounds, the scope of business, and experience in their job to examine fraud intention, with the whistleblowing system as a trigger and other variables like good corporate governance, Morality, the role of the accountant as additional variable moderate provides insights on the moderating effect to fraud intention. Design/methodology/Approach - Data was gathered using a questionnaire survey involving 291 respondents with accountant backgrounds. This study used quantitative research with smart pls 3.3 .3 and also the grand theory of agency theory and fraud triangle theory as a guide to conclude this study. Findings - The results show that there is a positive relationship between morality, Whistleblowing system, and Good Corporate Governance, to fraud intention. The moderate variables provide partial support that the role of accountants has a positive significant impact with good corporate governance to the fraud intention.  Research limitation/implications - The role of accountants in moderating whistleblowing against fraud in the future should be added with other dimensions such as professional skepticism, competence, and perceived behavior. Practical implications – this study contributes to the development of ideas to reduce fraud intention through critical studies of any variables including whistleblowing, Good Corporate Governance, Morality, also the role of accountants. Social Implications – this study argues that consistently by the major of morality personal is a must behave in a social environment, especially in the organization of a company or other society. Originality/Value – this study uses the role of the accountant as a proxy to contribute to the analytical fraud diamond theory. There is limited implication between whistleblowing the fraud intention because whistleblowing depends on practically system good corporate governance.

On Violence Writing in Ian McEwan’s Saturday

Ian McEwan is one of the most preeminent contemporary British writers. His masterpiece Saturday is longlisted for the 2005 Booker Prize. Revolving around the protagonist Perowne’s one-day life, the novel portrays a realistic picture of British society after the “9·11” terrorist attack. So far, scholars have interpreted Saturday from the perspective of space, trauma, intertextuality, culture, and ethics, while few studies have touched upon the violence writing in this novel. Therefore, this paper will explore the manifestations and roots of direct, structural and cultural violence in Saturday based on Johan Galtung’s violence triangle theory. The study of violence writing in the novel can reveal not only hidden violence problems in British society but also McEwan’s appeal for a harmonious society. Meanwhile, the solution to violence issues McEwan provides in the novel is also instructive for modern people to cope with violence dilemmas.

NATIONAL ECONOMIC RESILIENCE VULNERABILITY IN ACEH DURING SPECIAL AUTONOMY

Purpose: This study aims to analyze the vulnerability and resilience of the national economy in Aceh Province during the Special Autonomy period. Factors affecting Aceh's economic vulnerability will be carefully discussed in the context of the implementation of Special Autonomy.   Theoretical Reference: This study investigates corruption practices in Aceh Province using the Fraud Triangle Theory perspective, which identifies three key factors that influence corrupt behavior: pressure, rationalization, and opportunity. The research reveals that Aceh, as an autonomous region, has complex dynamics of corruption.   Method: Both internal and external pressures, including economic and political factors, drive corrupt actors to seek opportunities for personal gain. Furthermore, the rationalization of corrupt actors, such as economic dissatisfaction or loose ethical justifications, plays a crucial role in legitimizing their corrupt actions. External factors, primarily the opportunity, play a pivotal role in facilitating corruption practices in Aceh. The existence of the Aceh Special Autonomy Fund (DOKA) provides opportunities for corrupt practices, especially when strong oversight mechanisms are lacking.   Results and Conclusion: This study highlights that the available opportunities influence individuals' choices in dealing with internal pressures and rationalizations, in line with the Fraud Triangle Theory. Therefore, corruption prevention and intervention efforts need to focus on reducing opportunities for individuals to engage in corrupt activities.   Implication of Research: The research findings provide valuable insights into the factors influencing corruption in Aceh and serve as a basis for further efforts to mitigate corrupt practices in the region. During the Special Autonomy period, Aceh faced various economic challenges and threats, including vulnerability to changes in global economic conditions, dependence on certain economic sectors, and potential economic inequalities. These factors create economic vulnerabilities that need to be addressed.   Orginality Value: This study will also discuss measures to strengthen Aceh's national economic resilience. Resilience-strengthening measures include economic diversification, human resource development, as well as increased cooperation between the government, private sector, and society. The results of this study will provide valuable insights into efforts to improve Aceh's national economic resilience during the Special Autonomy period. This information can be used as a basis for more effective and sustainable policy planning in improving Aceh's economic conditions.

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud

Proximal Femur Bionic Nail (PFBN): A Panacea for Unstable Intertrochanteric Femur Fracture

With the aging population, intertrochanteric femur fracture in the elderly has become one of the most serious public health issues and a hot topic of research in trauma orthopedics. Due to the limitations of internal fixation techniques and the insufficient mechanical design of nails, the occurrence of complications delays patient recovery after surgical treatment. Design of a proximal femur bionic nail (PFBN) based on Zhang’s N triangle theory provides triangular supporting fixation, which dramatically decreases the occurrence of complications and has been widely used for clinical treatment of unstable intertrochanteric femur fracture worldwide. In this work, we developed an equivalent biomechanical model to analyze improvement in bone remodeling of unstable intertrochanteric femur fracture through PFBN use. The results show that compared with proximal femoral nail antirotation (PFNA) and InterTan, PFBN can dramatically decrease the maximum strain in the proximal femur. Based on Frost’s mechanostat theory, the local mechanical environment in the proximal femur can be regulated into the medium overload region by using a PFBN, which may render the proximal femur in a state of physiological overload, favoring post-operative recovery of intertrochanteric femur fracture in the elderly. This work shows that PFBN may constitute a panacea for unstable intertrochanteric femur fracture and provides insights into improving methods of internal fixation.

A Comparison of the Macroeconomic Systems in China and Thailand under Impossible Triangle Theory

Amidst the 1997 Asian financial crisis, the contrasting experiences of China and Thailand shed light on the pivotal role played by capital controls in economic resilience. This study aims to employ a mixed-method approach, combining qualitative and quantitative methods, as well as comparative analysis, to delve deeper into the dynamics at play. The central argument posited here revolves around China's effective employment of capital controls, which facilitated the preservation of a fixed exchange rate regime and the seamless execution of an expansionary monetary policy. These measures shielded China from the adverse repercussions of the financial crisis. In contrast, Thailand's excessive capital liberalization and unwavering commitment to a fixed exchange rate system stripped the country of its ability to independently manage monetary policy. Consequently, Thailand suffered devastating consequences in the wake of the crisis.

Improving fraud detection with semi-supervised topic modeling and keyword integration.

Fraud detection through auditors' manual review of accounting and financial records has traditionally relied on human experience and intuition. However, replicating this task using technological tools has represented a challenge for information security researchers. Natural language processing techniques, such as topic modeling, have been explored to extract information and categorize large sets of documents. Topic modeling, such as latent Dirichlet allocation (LDA) or non-negative matrix factorization (NMF), has recently gained popularity for discovering thematic structures in text collections. However, unsupervised topic modeling may not always produce the best results for specific tasks, such as fraud detection. Therefore, in the present work, we propose to use semi-supervised topic modeling, which allows the incorporation of specific knowledge of the study domain through the use of keywords to learn latent topics related to fraud. By leveraging relevant keywords, our proposed approach aims to identify patterns related to the vertices of the fraud triangle theory, providing more consistent and interpretable results for fraud detection. The model's performance was evaluated by training with several datasets and testing it with another one that did not intervene in its training. The results showed efficient performance averages with a 7% increase in performance compared to a previous job. Overall, the study emphasizes the importance of deepening the analysis of fraud behaviors and proposing strategies to identify them proactively.

The Independence of Supreme Audit Institution in Mitigation Financial Fraud in Nigeria

The subject of enquiry is to ascertain the independence of Supreme Audit Institutions in mitigating financial fraud in Nigeria. Regular audits of public financial account are entrusted in the Office of the Auditor-General in Nigeria. In addition, the increase in wastages and ineffective governance by agencies of the public sector has brought enormous pressure on the supreme audit institutions. However, numerous challenges weakened the independence of Supreme Audit Institution (SAIs) to have effective performance in Nigeria. This includes insufficient funding, lack of knowledge and experience, the required enabling environment, adherence to international standards, appointment and promotion of Supreme Audit Institution (SAI) heads/leadership, among others. The argument of this study is anchored on the assumption that the process of appointing staff of the Supreme Audit Institution (SAI), deliberate under-funding of the institution and quality of external auditors hired can impair SAIs from carrying out their statutory duties effectively to achieve their set mandate. The study therefore is supported by agency theory and fraud triangle theory. Primary data source wasused as data for analysis. A survey approach was used, through the administration of questionnaires to the staff in the Office of the Auditor-General, Ministries, Agencies and Boards in the Ondo State Government. A population of (200) respondents were sampled. Data analysis approach used for the test of each null hypothesis was Chi Square (X2). The results showed that since Nigeria's democracy began in 1999 and has persisted unabatedly, public officers have engaged in a number of corrupt practices, for which SAIs have not done a creditable job of increasing public accountability. The study comes to the conclusion that the inability of SAIs in Nigeria to carry out their deterrent and prevention functions is the reason why corrupt practices among public officials continue to occur. To enable them to serve as public officers' watchdogs, SAIs in Nigeria should have more financial, political, administrative, and organizational autonomy.

The dynamic role of the Internet of Things (IoT) on the excel performance of Islamic banks in United Arab Emirates

The rapid advancement of technology has substantially impacted numerous sectors, including the banking industry. It is now apparent that the banking industry is affected by the innovative role that the Internet of Things (IoT) plays, which affects a multitude of operations and services. This study uses a quantitative approach and PLS-SEM to investigate the widespread impact of Internet of Things (IoT) technology on the Excel Performance of Islamic Banks in the UAE. The study integrates the Resource-Based View (RBV), Islamic Banking Theories, and Fraud Triangle Theory to create a complete framework. The research's reliability is supported by a sample of 407 replies from 504 participants. The findings strongly support the hypotheses that IoT integration improves Islamic banking performance in the UAE, such as data analytics, customer service, automation systems, fraud detection capabilities, and asset-backed finance, while aligning with Sharia Principles and improving risk-sharing mechanisms. However, the influence of IoT on escalating fraudulent activities and hence negatively impacting performance was not proven. The study emphasizes the importance of IoT in improving operational efficiency and customer satisfaction in Islamic banks in the UAE.

Determinants of Goods/Services Procurement Fraud with Performance Accountability as Moderation in Central Lombok Regency Government

The purpose of this study is to examine the effects of competence and opportunity, as well as organizational commitment to PBJ fraud, directly or with performance accountability as a moderation variable. The study was conducted on a sample of goods and services procurement actors in Central Lombok Regency, with as many as 120 respondents. Data analysis was done using SmartPLS. The results showed the correlation of variables in Goods/Services Procurement Fraud (PBJ) with the principles of agency theory and the fraud triangle. The competence of PBJ implementers has a negative influence on PBJ fraud, in line with agency theory, which emphasizes the importance of highly competent individuals in reducing opportunities for unethical behavior in public agencies. Strong organizational commitment also shows a negative influence on PBJ fraud, confirming agency principles that emphasize adherence to procurement processes. On the other hand, the finding that opportunity has a positive effect on PBJ fraud is in line with the fraud triangle theory, which highlights that opportunity in the procurement system can facilitate fraudulent practices. The role of performance accountability that strengthens the influence of competence and commitment to PBJ fraud is in line with the fraud triangle theory, affirming the importance of accountability in controlling fraud opportunities. These findings consistently support the principles of agency theory and the fraud triangle in the context of the procurement of goods and services in the public sector. 

Unveiling the Motivation of Fraudulent Financial Statement in ENVY: Fraud Triangle Theory

This study aims to unravel the motivations behind the production of fraudulent financial statements by PT. Envy Technologies Indonesia Tbk. It employs a case study approach and the fraud triangle theory to shed light on this critical issue. This research is of paramount importance because fraudulent financial statements can have severe repercussions, adversely affecting shareholders and the broader capital markets. The primary findings of this investigation indicate that three key factors played a significant role in encouraging fraud within PT. Envy Technologies Indonesia Tbk. These factors are pressure, opportunity, and rationalization. The impetus for such fraudulent actions is traced back to the pressure exerted on maintaining high stock prices. The opportunities for manipulation arise from a deficiency in internal oversight mechanisms, enabling misconduct. Furthermore, rationalizations are formulated to justify the diversion of IPO funds in a manner that aligns with the information disclosed in the prospectus. This research offers a nuanced understanding of the factors that drive financial statement fraud in Indonesian public companies. It highlights that fraudulent activities are often the result of a combination of pressures, opportunities, and rationalizations. Recognizing these factors can be instrumental in implementing preventive measures to mitigate the occurrence of such fraud in the future.

The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets

This study aims to analyse the factors affecting asset misappropriation from the Fraud Triangle Theory perspective: pressure, opportunity, and rationalisation. Pressure, the first facet, is dissected into financial and non-financial strains, including the taxing burden of work. To represent opportunity and rationalisation, proxies are utilized-weak internal control mirrors opportunity, while poor organizational culture encapsulates rationalisation. Employees who were chosen as samples are employees with a position or authority to carry out certain tasks. A questionnaire was distributed to 400 respondents, and only 206 questionnaires were returned and processed for analyses in this study. The results of this study indicate that organisational culture significantly influences asset misappropriation incidences in Malaysian public organisations. However, financial pressure, work pressure, and internal control factors do not significantly affect the misappropriation of assets. This study underscores the importance of mitigating asset misappropriation by focusing on curbing employees' negative rationalization. Strengthening internal control measures and ensuring equitable task assignments emerge as crucial strategies. The outcomes contribute to the limited discourse on asset misappropriation, especially in the context of government agencies in emerging markets. As organizations strive to foster a secure environment, addressing cultural aspects and refining internal controls emerge as pivotal avenues for minimizing asset misappropriation risks.

A Semiotic Analysis of Robert Frost’s Poem Love and A Question Based on Charles Sander Peirce’s Triangle Theory

This study aims to identify the symbols that Robert Frost employed in his poem "Love and a Question" and to elucidate the significance of such symbols “Love and a Question through Peirce’s triangle theory. In this research, the researchers observe the meaning of the used symbols in Robert Frost’s Love and a Question by using descriptive and qualitative research. This research focuses on the interpretation of symbols that are used in the poem. This study, which is library-based, draws on books and other scholarly works to bolster its objectivity. Finally, to explain the meanings of the used symbols in Robert Frost’s poem Love and a Question, the researcher uses a semiotic approach and the theory of Peirce’s triangle. Through Peirce’s triangle theory, the meaning of the symbolic words in the poem Love and a Question. The meaning of the symbolic words are as follows; the green-white stick symbolizes the long journey of life, the stranger symbolizes life’s uncertainty, the rich curse symbolizes life’s priceless, and the the sky symbolizes unpredictable future life. All the symbolized words in the poem have meaning that is strongly related to the essence of life. The real meaning of life is how to live life as a newly married couple and build a household. It also includes the meaning of life that is no longer measured by wealth because wealth is often related to greediness which sometimes ends with misery in life.

Upaya Pencegahan White Collar Crime

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

DONALD CRESSEY’S THEORY PADA ACADEMIC FRAUD MAHASISWA BISNIS DAN KEUANGAN

Donald Cressy's theory states that pressure, opportunity, and rationalization can drive a person to commit fraud. The theoretical concept is packaged in the concept of the fraud triangle theory. This study aims to test this theory using 89 respondents who come from business and finance students at University XYZ. This study used a quantitative approach by collecting data using a questionnaire. The study results show that only rationalization factors partially influence student academic fraud. However, if tested simultaneously, the three factors in Donald Cressy's theory are proven to have an influence that can encourage students to commit acts of academic fraud

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Abstract The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

A Semiotic Analysis on Robert Frost’s Poem Love and a Question Based on Charles Sander Peirce’s Triangle Theory

This research aims to identify Robert Frost's symbols in "Love and a Question" and disclose their meanings using Peirce's triangle theory. This study uses descriptive and qualitative methods to examine Robert Frost's Love and a Question's symbols. Interpreting poem symbols is the focus of this research. This library research uses books and scientific materials to ensure objectivity. Finally, using semiotics and Peirce's triangle, the researcher explains Robert Frost's poem Love and a Question's symbols. The poem Love and a Question's symbolic words' significance through Peirce's triangle theory. The symbolic terms were: green-white stick signified lengthy journey, stranger symbolized uncertainty, rich a curse symbolized precious, and sky symbolized unpredictable future. The poem's represented words all have a life-related significance. The actual meaning of life is building a household as a newlywed couple. Also included is a purpose of life that is no longer defined by wealth because greediness can lead to suffering.

Representasi Kepercayaan Diri Wanita Muslimah pada Iklan Sampo Wardah “The Real Hijab Expert”

This research examines the representation of Muslim women's self-confidence in Wardah shampoo advertisements in The Real Hijab Expert edition. The research uses a constructivist paradigm with the semiotic method of Charles Sanders Peirce, known for his triangle theory of meaning consisting of sign, object and interpretant. The results of this research show that the representation of Muslim women's self-confidence is shown dominantly in the Wardah advertisement for The Real Hijab Expert edition through signs in the form of movements, facial expressions, voice over, and typography which are included as indications of self-confidence. There are four indications of self-confidence according to Lauster, all of which are found in advertisements, namely believing in one's own abilities, acting independently in making decisions, having a positive self-concept, and daring to express opinions. By showing confident Muslim women, through the Wardah shampoo advertisement in The Real Hijab Expert edition, Wardah wants to convince Muslim women consumers that self-confidence can be formed through the use of Wardah shampoo.  

Can spiritual power reduce online cheating behavior among university students? The fraud triangle theory perspective

PurposeAlthough the academic literature provides extensive insight into the motivations for the unethical use of information technology in online classes, little is known about how perceived justice, the opportunity to cheat and spiritual legitimacy mitigate unethical behavior among young academics. The purposes of this study are two folds: first, to determine how perceived lecturers’ justice and opportunity to cheat may mitigate academic misconduct in online classes, and second, to evaluate the moderating effect of spiritual power on the relationship between perceived lecturers’ justice and opportunity to cheat and academic misconduct.Design/methodology/approachThis research was conducted at universities in three Southeast Asia countries, including Indonesia, Malaysia and Thailand, with a total of 339 respondents. The research questionnaire was distributed using Google Forms. The analytical method used to test the research hypothesis is moderated regression analysis (MRA).FindingsThe findings of this study reveal that spirituality moderates the relationship between lecturer justice and the opportunity to cheat online. Even though the justice level of the lecturer is low, individuals with relatively high spirituality will show much less cheating behavior than when there is a low level of lecturer justice and a low level of student spirituality, and vice versa.Research limitations/implicationsCheating occurs when students develop an intention to cheat, which leads to actual involvement in cheating, meaning that theoretically, the findings extend the fraud triangle theory. In addition, the practical implications of this research are that lecturers need to conduct fair teaching, such as transparency of exam conditions, assessment, the right to an opinion and supervision during exams, consequently, the students cannot cheat. Spirituality is also an essential factor that can reduce online cheating, so instilling spirituality in specific courses is a fruitful solution.Originality/valueThe contributions of this study are twofold. First, this study gives testable theories on how spiritual help works. Second, this study offers tailored and more humanistic assistance, such as a mechanism that adjusts to the academic world’s usage of more positive technologies. This study contributes to the literature on online cheating in higher education across three Southeast Asian nations (Indonesia, Malaysia and Thailand).

Shortcut design method for multicomponent gradient simulated moving beds

AbstractThis work describes a method for design (and verification) of isocratic and gradient simulated moving bed (SMB) chromatography, based on the triangle theory. The method is tested using both constant selectivity and nonconstant selectivity isotherms as well as implicit and explicit isotherms through the Linear, Langmuir, and SMA isotherms. The results show that the method is applicable to a wide range of isotherms and to multicomponent systems. The study also investigates the influence of modifier concentrations on gradient SMB performance, by determining the optimal flow rate ratios for calculating volume‐specific productivity and eluent consumption. These findings demonstrate the potential of the method to improve the performance of a gradient SMB and serve as a useful initial step in the design and optimization of operational flow rates and modifier concentrations.