Bukti Korespondensi artikel ASSET MISAPPROPRIATION TENDENCY: RATIONALIZATION, FINANCIAL PRESSURE, AND THE ROLE OF OPPORTUNITY (STUDY IN INDONESIAN GOVERNMENT SECTOR)

Yusrianti, Hasni (2023) Bukti Korespondensi artikel ASSET MISAPPROPRIATION TENDENCY: RATIONALIZATION, FINANCIAL PRESSURE, AND THE ROLE OF OPPORTUNITY (STUDY IN INDONESIAN GOVERNMENT SECTOR). Universitas Sriwijaya. (Submitted)

Text JURNAL HUMANTIES KORESPONDEN.pdf - Submitted Version Download (2MB)

Abstract

Purpose: The purpose of this study is to analyze the relationship between Rationalization and Financial Pressure on Asset Misappropriation Tendency by mediating Opportunity in the Indonesian government sector based on the Fraud Triangle perspective. Methodology: The Population of this study was Indonesian government employees. The Sample method was Purposive Sampling and the survey method was direct surveys, postal mail, and online surveys. The number of respondents was 363 and analyzed using Structural Equation Model with AMOS-based covariance. Main Findings: The results show that financial pressure, rationalization, and opportunity had a significant positive effect on Asset Misappropriation Tendency. Furthermore, Opportunity mediates the relationship between rationalizations on Asset Misappropriation Tendency; However, Opportunity does not mediate the relationship between Financial Pressure and Asset Misappropriation Tendency. Implications: This study contributes to the literature on asset misappropriation in the government sector which is rather very limited and supports the Fraud Triangle Theory. It also has several practical implications for being a source of information to formulate policies in fraud prevention and detection that will improve management control systems in the government sector a developing country.

Item Type:	Other
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Corresponding Author
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Hasni Yusrianti
Date Deposited:	15 May 2023 02:57
Last Modified:	15 May 2023 02:57
URI:	http://repository.unsri.ac.id/id/eprint/103178

Actions (login required)

View Item