Analisis Pengaruh Kekuasaan Berelebih, Tekanan Pekerjaan, Dan Sistem Corporate Governance Terhadap Terjadinya Fraud (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Indonesia)

Abstract

The high level of fraud in the company is become public attention. The high level of fraud makes investors’ confidence has been ruined, so it needs a preventive. In establishing a fraud prevention, companies need to know the factors that drive fraud. This research has made to determine the relationship between excessive power, performance stress, and corporate governance system as the factors affecting to fraud. This research is an experimental research with Post-test Only Control Group design. The sample in this study were 5 classes with the number of participants 210 students. The instrument used was a case study about an issue related to the factors driving the fraud. The result of data analysis shows that excessive power and performance stress positively affect of fraud, and weak corporate governance system negatively affect of fraud.