Year: 2023 | Month: June | Volume 68 | Issue 2
Determinants of Employee Fraud in Workplace: A Fraud Triangle Perspective
Amirah Mohd Sham
Kamaruzzaman Muhammad
Erlane K Ghani
Citra Sukmadilaga
DOI:10.46852/0424-2513.2.2023.5
Abstract:
This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their
action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee’s action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not
positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees’ needs and strategizing to enhance their employee management.
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