Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia
DOI:
https://doi.org/10.32332/adzkiya.v13i1.9694Kata Kunci:
Fraud triangel, pengendalian internal, fraud diamondAbstrak
Koperasi are the pillars of the national economy that have developed in Indonesia. Koperasi in terms of their management cannot be separated from fraud or fraud. The purpose of this research is to find out what factors cause fraud in savings and loan koperasi. The research method used is a literature review of articles on the factors that cause fraud in savings and loan cooperatives. The results showed that the factors that cause fraud in savings and loan koperasi are fraud diamonds which include pressure, opportunity, rationalization or justification and capability or ability, the absence of internal control which includes the control environment, risk assessment, control activities and monitoring, besides that fraud is also influenced by authority, a person's level of morality, compensation suitability, integrity, organizational culture, information asymmetry, organizational commitment and adherence to regulations, rewards and punishments and Islamic morality.
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