The Influence of Ethics and Fraud Triangle Components on Employee Fraud
Abstract
This study aims to analyze the influence of Donald Cressey's ethics and fraud triangle components, namely pressure, rationalization, and opportunity, on employee fraud. The sample was selected using a purposive sampling method from permanent and contract employees at Regional Office A of Bank XYZ, whose duties are directly or indirectly related to the credit service process. Based on these criteria, 530 respondents participated in this study. The influence of the independent variables on the dependent variable was tested using multiple regression. The results showed a negative influence of ethics on employee fraud. Meanwhile, the variables of pressure, rationalization, and opportunity had a positive influence on employee fraud. The research findings suggest that ethical values, pressure, rationalization, and opportunity influence employee fraud.
Published
Issue
Section
License
Copyright (c) 2026 Erik Ridha Nugraha, Heru Kurnianto Tjahjono, Majang Palupi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Jurnal Manajemen Universitas Bung Hatta agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Manajemen Universitas Bung Hatta.
- The author holds the copyright of the submitted and published articles, with the understanding that articles are disseminated under the Creative Commons Attribution-ShareAlike 4.0 International License..
- The editor team is entitled to do the editing in accordance with the guidelines for writing or template in the Jurnal Manajemen Universitas Bung Hatta.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
