Pengaruh Sikap, Tekanan, Kesempatan Dan Kapabilitas Karyawan Terhadap Kecurangan Pt. Bum Pabrik Perikanan Samudera Kendari.

Abstract

The purpose of this study was to provide empirical evidence of the influence of employee attitudes toward fraud on PT. BUM Kendari ocean fisheries, provide empirical evidence of the effect of pressure on the employee to fraud PT. BUM Kendari ocean fisheries, provide empirical evidence of the influence of employees to the opportunity to fraud at PT. BUM Kendari ocean fisheries, provide empirical evidence of the influence of employee capability to fraud at PT. BUM Kendari ocean fisheries, provide empirical evidence of the influence of attitudes, the pressure occasion, and employee capability simultaneously to fraud on PT. BUM Kendari ocean fisheries. The population in this study were employees of PT. BUM Kendari ocean fisheries as many as 42 employees. The sampling technique used is census method. Census method was sampling technique when all members of the population used as a sample. The analysis tool used was the Multiple Linear Regression Analysis. The results showed that there was a significant influence on the attitude (Rationalization) against fraud with a significance value of 0.045. There was a significant influence of pressure against fraud with a significance value of 0.008. There was a significant influence of opportunities against fraud with a significance value of 0.027. There was a significant influence on the capability of the fraud with a significance value of 0.002. There was a significant influence on the attitude (Rationalization), Pressure, opportunity and capability against fraud with a significance value of 0.009.