INTEGRASI FRAUD DIAMOND THEORY DENGAN BUDAYA ORGANISASI UNTUK PENINGKATAN SISTEM PENCEGAHAN FRAUD PADA SUATU PERUSAHAAN DISTRIBUSI DI INDONESIA

Abstract

Fraud is a critical issue that poses financial and reputational risks to organizations. This study aims to integrate the Fraud Diamond Theory with organizational culture at PT X, a logistics distribution company in the pharmaceutical sector, to enhance the effectiveness of fraud prevention systems. Using a qualitative research method, data were collected through in-depth interviews with key company stakeholders. The findings reveal that fraud, such as asset misappropriation and financial statement manipulation, is influenced by weaknesses in internal control systems and employee pressures. The study identifies that elements of pressure, Opportunity, rationalization, and capability in the Fraud Diamond Theory can be mitigated through strengthening an organizational culture that promotes integrity and transparency. Fraud awareness training programs and effective internal communication have proven to improve employee understanding and foster a more ethical work environment. This research contributes to developing fraud prevention strategies grounded in organizational culture to reinforce corporate internal control systems.