Determination of Dominant Factors Diamond Fraud at Drinking Water Company

Hermansyah ., M. Ali Iqbal, Ahmad Badawi Saluy


Research with the title Determination Factors Dominant of Diamond Fraud at Drinking Water Company with the aim to find out, describe, measure and analyze the influence of diamond fraud variables (capability, pressure, rationalization and opportunity) at Drinking Water Company The subject of this study was the Directorate of Services and Managing Water Use with the number of employees as 203 people. The data obtained were analyzed using SEM (Structural equation modeling is a statistical technique used to build and test statistical models that are usually in the form of causal models. The software used in this SEM analysis is LISREL 8.8. The results of the overall research, conceptualization and prevention of fraud through capability, pressure, rationalization and pelaang at Drinking Water Company shows that pressure is no longer a variable that has a relationship or influence on fraud variables. It is recommended to management to develop a system of controlling and monitoring opportunities that cause fraud that can arise from factors of capability, opportunities, rationalization. One of the management systems that can be applied to fraud control is the application of ISO37001: 2016 or what is known as an anti-bribery management system.

Keywords: capability, rationalization, pressure, opportunities.

DOI: 10.7176/EJBM/12-33-07

Publication date: November 30th 2020


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