Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions

Jesi Rizky Anindya, Desi Adhariani

Research output: Contribution to journalArticlepeer-review

7 Citations (Scopus)


Purpose: This study aims to determine the fraud risk factors perceived by employees to have the greatest influence on individuals committing fraud as an unethical conduct, as well as to analyze employees’ opinions on fraud prevention program. Design/methodology/approach: The fraud risk factors in this study are based on the concept of the fraud triangle as developed by Donald Cressey, as well as examples of situations set out in SAS No. 99. The samples used in this study are company employees who have been selected using the convenience sampling method. Findings: A survey of 109 employees reports that none of the three factors (pressure, opportunity and rationalization) has a significant influence on fraud. However, when comparing the factors, the pressure is considered to have the highest impact. In terms of fraud prevention, the employees suggest that it is extremely important to implement all prevention tools, especially with regard to the adequate segregation of duties. Research limitations/implications: Limitations of this study in terms of method and small samples are expected to inform future studies to overcome the limitations by using other methods such as interview and by collecting more respondents to gather their perceptions and opinions. Originality/value: This study contributed to the literature in confirming the pressure as the dominant factor and in confirming the importance of anti-fraud programs as suggested by the agency theory.

Original languageEnglish
Pages (from-to)545-557
Number of pages13
JournalInternational Journal of Ethics and Systems
Issue number4
Publication statusPublished - 4 Nov 2019


  • Fraud
  • Fraud risk factors
  • Fraud triangle


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