Peran Internal Control Weakness Memoderasi Faktor Determinan Penyebab Occupational Fraud
Keywords:
Fraud, Fraud Pentagon, Occupational Fraud, Pressure, Opportunity, Competence, Arrogance, Internal Control WeaknessAbstract
This study aims to analyze the determinants of occupational fraud using the pentagon fraud model, which includes five key factors: pressure, opportunity, rationalization, competence, and arrogance. Additionally, this research examines the role of internal control weakness as a moderating variable. A quantitative approach is employed in this study, utilizing a survey questionnaire method involving 174 respondents from various private sector companies in Indonesia. The results reveal that all five factors in the pentagon fraud model have a positive influence on occupational fraud. This means that the higher the pressure, opportunity, rationalization, competence, and arrogance of an individual within an organization, the greater the likelihood of fraudulent behavior. Furthermore, internal control weakness is proven to strengthen the influence of pressure and competence on occupational fraud, indicating that a weak internal control system increases the risk of fraud for individuals with high pressure and competence to exploit system weaknesses.
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