Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia

Research Article

Is the Fraud Triangle Perspective Valid in Cooperation?

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  • @INPROCEEDINGS{10.4108/eai.28-10-2023.2341805,
        author={Bulan Karima Nurani and Fitri Dwi Jayanti},
        title={Is the Fraud Triangle Perspective Valid in Cooperation?},
        proceedings={Proceedings of the 3rd Multidisciplinary International Conference, MIC 2023, 28 October 2023, Jakarta, Indonesia},
        publisher={EAI},
        proceedings_a={MIC},
        year={2023},
        month={12},
        keywords={asset misappropriation cooperatives fraud triangle theory opportunity pressure rationalization},
        doi={10.4108/eai.28-10-2023.2341805}
    }
    
  • Bulan Karima Nurani
    Fitri Dwi Jayanti
    Year: 2023
    Is the Fraud Triangle Perspective Valid in Cooperation?
    MIC
    EAI
    DOI: 10.4108/eai.28-10-2023.2341805
Bulan Karima Nurani1,*, Fitri Dwi Jayanti1
  • 1: Program Studi D4 Akuntansi Perpajakan, Universitas Ngudi Waluyo, Ungaran
*Contact email: karimabulan@gmail.com

Abstract

This exploration means to acquire exact proof with respect to the elements that cause resource misappropriation in cooperatives utilizing the Extortion Triangle Hypothesis point of view. The point of this exploration was accomplished with a quantitative methodology and utilizing essential information got through conveying polls. The populace in this study were 169 representatives who worked in cooperatives that were individuals from the Indonesian BMT Affiliation (PBMTI) Semarang Regime. The gathered information was handled utilizing the Primary Condition Displaying (SEM) investigation strategy. The exploration results show that all components of the Misrepresentation Triangle Hypothesis affect resource misappropriation. The ramifications of this exploration show that the higher the open door, pressure, defense, ability, and pomposity, the more noteworthy the potential for resource misappropriation; furthermore, the other way around. It is suggested that further exploration add different techniques, for example, meets or direct perception to affirm the data got through surveys.