The Effect of Internal Control and Fraud Triangle on Fraud Behavior in Online Transportation

(Case Study of Gojek Surakarta Company)

DOI

10.2991/aebmr.k.220602.015How to use a DOI?

Keywords

Internal Control; Fraud Triangle; Fraud Behavior

Abstract

This study aims to analyze the effect of internal control and fraud triangle on fraud behavior at Gojek Surakarta Company. The population in this study are Gojek Bike drivers in Surakarta with a sample of 66 respondents. The sampling technique is convenience sampling. The data analysis technique in this study uses Multiple Linear Regression. The results of the research on the first hypothesis indicate that internal control has a positive effect on fraud behavior. It indicates that Gojek online drivers pursue bonuses or points so that the internal control at Gojek online is getting better, so drivers are increasingly looking for ways to make fictitious orders so that they are not detected by the company’s system. The second hypothesis is rejected, the fraud triangle has no effect on fraud behavior.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Rochmad Firdaus Istiardi
AU  - dan Erma Setiawati
PY  - 2022
DA  - 2022/06/13
TI  - The Effect of Internal Control and Fraud Triangle on Fraud Behavior in Online Transportation
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
PB  - Atlantis Press
SP  - 106
EP  - 111
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220602.015
DO  - 10.2991/aebmr.k.220602.015
ID  - Istiardi2022
ER  -