Analysis of Fraud Factors According to The Pentagon Theory on BUMD Sumber Daya Bangkalan

Rizkya Khairunisa, Robiatul Auliyah

Abstract


The purpose of this study was to analyze the factors of fraud committed by PT Sumber Daya according to the perspective of the Pentagon Theory which covers the five main factors of individuals committing fraud, namely Pressure, Opportunity, Rationalization, Capability and Arrogance. the researcher developed the theory in practice for fraud detection. The method used is qualitative with a case study approach based on interviews with informants, the findings of this study reveal the elements of fraud there are three factors that trigger the act of fraud, including Pressure, Capability and Opportunity. the implications of this research with the identification process of fraud cases are special skills and techniques, in uncovering fraudulent activities and investigating financial irregularities and collecting evidence for legal proceedings. by connecting the elements of the Pentagon Theory in analyzing fraud, it is hoped that it can be more effective, in dealing with fraud cases and later creating a more transparent work environment as well as integrity.

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References


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