The Effect of Internal Control and Fraud Triangle on Fraud Behavior in Online Transportation

Abstract

This study aims to analyze the effect of internal control and fraud triangle on fraud behavior at Gojek Surakarta Company. The population in this study are Gojek Bike drivers in Surakarta with a sample of 66 respondents. The sampling technique is convenience sampling. The data analysis technique in this study uses Multiple Linear Regression. The results of the research on the first hypothesis indicate that internal control has a positive effect on fraud behavior. It indicates that Gojek online drivers pursue bonuses or points so that the internal control at Gojek online is getting better, so drivers are increasingly looking for ways to make fictitious orders so that they are not detected by the company's system. The second hypothesis is rejected, the fraud triangle has no effect on fraud behavior.