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Predictors Reducing Employee Fraud Risk: Proposed a Model | Rinendy | JOURNAL OF INTERNATIONAL SCHOLARS’ CONFERENCE

Predictors Reducing Employee Fraud Risk: Proposed a Model

Jhon Rinendy

Abstract


This study aimed to examine the predictors of employee fraud risk (EFR) in organization base on fraud triangle theory that could be predicted by component behaviors of Organizational Trust (OT) dimensions such as competence, openness, honesty, reliability, identification, and Job Satisfaction (JS) dimensions: existence needs, relatedness needs, and growth needs, as perceived to reduce fraudulent acts. The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of EFR. There are three elements must be present for employee to commit fraud base on fraud triangle theory. The findings revealed that “pressure” ranked first as a risk, followed by “opportunities” and “rationalizations.” There was a negative and significant relationship between JS degree and EFR factors, and between OT and EFR of the respondents’ perception. Reliability, honesty, competence, existence needs, relatedness needs, and growth needs dimensions are the best predictors to reduce EFR. The results indicate the importance of well-structured organizational trust culture, job satisfaction and effective internal controls against employee fraud risk regarding misappropriation of assets by employees.

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