Pengaruh Sistem Pengendalian Internal, Kompetensi Karyawan, Tekanan Finansial, dan Budaya Organisasi Terhadap Kecenderungan Tindakan Kecurangan Pada PT Bank Rakyat Indonesia (Persero) Tbk

Abstract

The study aims to analyse the influence of internal control systems, employee competence, financial pressure, and organizational culture on the tendency to commit fraud at PT Bank Rakyat Indonesia (Persero) Tbk. A quantitative method with a survey approach was employed in this research. The study involved a population of 200 employees from there division: Human Capital Strategy & Police Group, Operational Risk Group, and Culture Transformation Group at PT Bank Rakyat Indonesia (Persero) Tbk. Using a saturated sampling technique, all members of the population were included as respondents. Data were collected through questionnaires and analysed using multiple linear regression. The findings reveal that both internal control systems and organizational culture have a negative and significant impact on the tendency to commit fraud.Whereas, employee competency and financial pressure were found to have no significant effect. These result emphasize the impotance of strategies to reduce the risk of fraud, particularly within the banking sector.