PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN FRAUD TRIANGLE TERHADAP TINDAKAN FRAUD ORDERAN PADA PT. GOJEK INDONESIA (STUDI EMPIRIS PADA PT. GOJEK INDONESIA CABANG AMBON)

Muhammad Fadila Laitupa; Antonius Kaihatu

doi:10.30598/manis.5.1.37-52

Muhammad Fadila Laitupa Universitas Pattimura
Antonius Kaihatu Universitas Pattimura

DOI: https://doi.org/10.30598/manis.5.1.37-52

Keywords: Internal Control, Individual Morality, Fraud Triangle, Order Fraud Act.

Abstract

This research was conducted based on the phenomenon used, namely related to cases of order fraud conducted by drivers at PT. Gojek Indonesia Ambon Branch. This research aims to empirically test the influence of internal control, individual morality, and fraud triangle on fraud order actions at PT. Gojek Indonesia Ambon Branch. The type of research used is quantitative research using primary data in the form of the dissemination of questionnaires to gojek driver partners in Ambon City. The sample collection technique in this study used purposive sampling by using several criteria in determining the sample.

The results of this study show that: (1) Internal Control negatively affects fraud order actions, as evidenced by multiple regression analysis with the value t_calculate = -2,831 which is greater than t_table 2,001 and the significance value is less than the level of significant (0.006 < 0.05). (2) Individual morality has no influence on the Act of Fraud Orderan. This can be proven through multiple regertion analysis with t_calculate = -0.309 which is smaller than table t 2.001 and significance value greater than the level of significant (0.759 > 0.05). (3) Fraud Triangle has no influence on The Act of Fraud Orderan. This can be proven through multiple regression analysis with t_calculate = 0.603 which is greater than table t 2.001 and significance value greater than the level of significant (0.549 > 0.05).

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