Testing of Fraud Diamond Theory Based on Local Wisdom on Fraud Behavior

摘要

This study aims to examine the elements of fraud diamond theory based on local wisdom on fraud behavior. This research was conducted in all universities in Buleleng Regency, Bali. This research uses a quantitative method by using 40 finance department employees in all universities in Buleleng Regency as respondents. The results of this study are that before moderating variable Tri Kaya Parisudha presents, all independent variables namely pressure, opportunity, rationalization and capacity have positive effect on fraud behavior. But after entering the moderating variable, pressure and capacity have a negative effect while opportunity and rationalization values are decreasing.