Motivation to Do Fraud and Factors that Influence It at Pt.Bkk Central Java Sragen Branch

This study aims to analyze the factors that motivate someone to commit fraud at PT BKK Central JavaSragen Branch. The sample used in this study is the saturated sampling method, meaning that the entire population sampled is 70 people. The data analysis in this research is multiple linear regression analysis which is processed with IBM SPSS 23 program. The results of the analysis state that: (1) the variable of compliance with accounting rules has a significant effect on motivation to commit fraud; (2) the internal control system variable has no effect on the motivation to commit fraud; (3) the information asymmetry variable has no significant positive effect on the motivation to commit fraud; (4) individual morality variables have a significant effect on motivation to commit fraud; (5) the variable of unethical behavior has a significant positive effect on the motivation to commit fraud; (6) the compensation suitability variable has a significant effect on the motivation to commit fraud