MITIGATING ASSET MISAPPROPRIATION THROUGH MANAGER’S BEHAVIOR, FRAUD RISK ELEMENTS, AND INTEGRITY AS MODERATING VARIABLE: EVIDENCE FROM BANKING OFFICE IN PALEMBANG

APRILISIA, SYARAHFINA and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2022) MITIGATING ASSET MISAPPROPRIATION THROUGH MANAGER’S BEHAVIOR, FRAUD RISK ELEMENTS, AND INTEGRITY AS MODERATING VARIABLE: EVIDENCE FROM BANKING OFFICE IN PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research is managers of banking branch offices in Palembang who have been registered with the Financial Services Authority. The sample was determined based on a simple random sampling technique, namely 80 respondents. Data collection techniques used in this research are literature study and questionnaires. The results showed that moral obligation, pressure, and rationalization had a positive and significant effect on asset misappropriation. Meanwhile, behavior towards fraud, subjective norms, perceived behavioral control, opportunities, and abilities have no significant effect on asset misappropriation. In addition, integrity is able to moderate the influence attitude toward the fraud, perceived behavioral control, opportunity, rationalization and capability with asset misappropriation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manager’s Behavior, Fraud Diamond Elements, Integrity, Asset Misappropriation
Subjects:	H Social Sciences > HG Finance > HG179 Personal finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	APRILISIA SYARAHFINA
Date Deposited:	21 Feb 2022 08:09
Last Modified:	21 Feb 2022 08:09
URI:	http://repository.unsri.ac.id/id/eprint/65317

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