MEMBANGUN KONSEP TENDENCY TO FRAUD DALAM KONSEP TRIANGLE FRAUD (SINTESIS TEORI DAN PENELITIAN EMPIRIS YANG RELEVAN)

Ratna Ayu Damayanti, St.Ramlah St.Ramlah

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Konsep tendency to fraud dapat dilihat dalam Konsep triangle fraud dan beberapa teori lainnya. Dimana triangle fraud merupakan sebuah alat yang telah banyak digunakan berbagi pihak dalam mendeteksi terjadinya fraud. Penelitian ini merupakan penelitian library research yang bertujuan untuk menghasilkan suatu konsep dalam kecenderungan fraud yang bersumber dari grand teori, middle teori atau penelitian empiris sebelumnya. Tulisan ini mencoba mensintesis teori berdasarkan konsep-konsep teoritis yang sesuai kemudian dihubungkan dengan konsep tendency to fraud dan akan menghasilkan temuan penelitian.

Kata kunci : “Triangle fraud, tendency to fraud”.

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Referensi


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DOI: https://doi.org/10.1234/mirai.v5i1.603

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