1QSR Brands Holding Sdn. Bhd, Malaysia
2Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia
3Department of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia
This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee’s action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees’ needs and strategizing to enhance their employee management.
This paper is devoted to studying the factors influencing fraudulent activities at the workplace of XYZ company, which is a food and beverage company using the fraud triangle theory.
In the course of the study, the effect of rationalization, opportunity and pressure faced by employees on fraudulent activities are examined.
Employees, Rationalization, Opportunity, Pressure, Fraud
