Abstract :

This study aims to examine the effect of pressure, opportunity, rationalization, and rationalization on employee fraud at PT Mayora Indah Tbk Jatake 1. This type of research is classified as survey research with a quantitative approach. The population in this study were employees of PT Mayora Indah Tbk Jatake 1. The research sample was determined by purposive sampling method so that a sample of 88 was obtained from the questionnaires. Data was analyzed by using multiple regression, intention to commit employee fraud as the dependent variable and pressure, opportunity, rationalization and religion as independent variables. The results of this study indicate that: (1) pressure has a significant positive effect on the intention to commit fraud, (2) opportunity has a significant positive effect on the intention to commit employee fraud, (3) rationalization has a significant positive effect on employee fraud intentions, (4) religion has a significant negative effect on employee fraud intentions. So it can be concluded that opportunity, opportunity, rationalization, and religion have a significant influence on the fraudulent intentions of employees of PT Mayora Indah Tbk Jatake 1.

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Keywords :

Fraudulent Acts, Opportunity, Pressure, Rationalization, Religiosity

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