2021
DOI: 10.22225/kr.13.1.2021.14-24
|View full text |Cite
|
Sign up to set email alerts
|

Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset

Abstract: This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The re… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
2
1

Citation Types

0
2
0
6

Year Published

2023
2023
2024
2024

Publication Types

Select...
6

Relationship

0
6

Authors

Journals

citations
Cited by 6 publications
(8 citation statements)
references
References 3 publications
0
2
0
6
Order By: Relevance
“…Kapabilitas mengacu pada keahlian yang dimiliki oleh individu dalam melakukan fraud (Wolfe & Hermanson, 2004). Penelitian terdahulu Koomson et al (2020); Mardiah & Jasman (2021); Sahla & Ardianto (2022); Suryandari & Pratama (2021); Zamzam et al (2017) mengemukakan bahwa pengaruh kapabilitas secara positif dan signifikan terhadap penyalahgunaan atas aset. Maka hipotesis yang dapat disusun adalah: H4: pengaruh kapabilitas terhadap penyalahgunaan atas aset adalah positif.…”
Section: Kapabilitas Dan Penyalahgunaan Atas Asetunclassified
See 2 more Smart Citations
“…Kapabilitas mengacu pada keahlian yang dimiliki oleh individu dalam melakukan fraud (Wolfe & Hermanson, 2004). Penelitian terdahulu Koomson et al (2020); Mardiah & Jasman (2021); Sahla & Ardianto (2022); Suryandari & Pratama (2021); Zamzam et al (2017) mengemukakan bahwa pengaruh kapabilitas secara positif dan signifikan terhadap penyalahgunaan atas aset. Maka hipotesis yang dapat disusun adalah: H4: pengaruh kapabilitas terhadap penyalahgunaan atas aset adalah positif.…”
Section: Kapabilitas Dan Penyalahgunaan Atas Asetunclassified
“…Sehingga hipotesis ketiga pada penelitian ini dinyatakan diterima. Hubungan positif dari variabel rasionalisasi terhadap penyalahgunaan atas aset sejalan dengan penelitian Mardiah & Jasman (2021); Kazemian et al (2019); Owusu et al (2022); Said, Asry, et al (2018); Koomson et al (2020); dan Yusrianti et al (2020). Temuan penelitian juga sejalan dengan teori crowe horwath's fraud pentagon bahwa rasionalisasi dapat memicu terjadinya fraud.…”
Section: Pembahasanunclassified
See 1 more Smart Citation
“…Financial Literacy is critical to the continued performance of SMEs and will give entrepreneurs an edge in making financial decisions. According to Lusardi & Mitchell (2007), in (Krisna, 2008) research, Financial Literacy is financial knowledge with the aim of achieving prosperity. Remund (2010) in (Widyawati, 2020) explains that there are four things in Financial Literacy, namely savings, budgeting, loans, and savings, while according to Kojo Oseifuah (2010), there are 3 (three) indicators of Financial Literacy, namely Financial Behavior, Financial Knowledge, Financial Attitudes.…”
Section: Introductionmentioning
confidence: 99%
“…If the prohibition is carried out, it is a violation by the occupants of the conditions for the occupancy of a state house. The Association of Certified Fraud Examiners (ACFE) states that asset misuse is a form of fraud or fraud (Mardiah, 2021).…”
Section: Introductionmentioning
confidence: 99%