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@thesis{thesis,
author={Syarief Syamsang},
title ={ANALISIS FRAUD TRIANGLE
PADA KANTOR PT. PLN (Persero) KOTA PALOPO},
year={2020},
url={http://repository.umpalopo.ac.id/580/},
abstract={Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh tekanan, kesempatan
dan rasionalisasi terhadap fraud. Populasi dan sampel penelitian ini adalah pegawai yangyang
bekerja pada Kanor PT.PLN (Persero) Kota Palopo. Kueisoner penelitian menggunakan skala
likert. Analisis data menggunakan analisis regresi linear berganda menggunakan Statistical
Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa tekanana dan
koesempatan tidak berepengaruh terhadap kecurangan sedangkan rasionalisasi berpengaruh
terhadap kecurangan.
Kata Kunci: tekanan, kesempatan, rasionalisasi, kecurangan, fraud triangle
ABSTRACT
This study aims to determine and analyze the effect of the fraud triangle on fraud. The population
and sample of this research are employees who work at the Kanor PT PLN (Persero) Palopo
City. Kueisoner research uses a Likert scale. Data analysis used multiple linear regression
analysis using Statistical Packages for Social Science (SPSS). The results showed that pressure
and opportunity had no effect on cheating while rationalization had an effect on cheating.
Keywords: preassure, opportunity, rationalization, fraud, farud triangle}
}