Purpose: This study aims to provide empirical evidence and analyze factors that contribute to asset misappropriation by employees through the fraud hexagon theory perspective. The theory consists of six components that trigger fraud, such as stimulus (incentives), opportunities, rationalization, capabilities, ego, and collusion. In this study, the stimulus factor is divided into financial and non-financial (job pressure).Method: The study obtains data by distributing questionnaires to 218 participants employees from 5 departments of XTZ Hospital in Semarang. Only those who work in structural and functional positions are the participants, considering they are responsible for the hospital asset management. To collect data, this study implements a proportional stratified random sampling method, and test the hypothesis by using the 7.0 version of WarpPLS analysis tool.Findings: The results indicate that financial pressure, opportunity, capability, ego, and collusion influence asset misappropriation. Meanwhile, non-financial pressure (job pressure) and rationalization do not contribute to misappropriation.Novelty: This research implies an overview of why the management has to carefully review the factors that lead to asset misappropriation in the workplace. Besides, these can be used for formulating guidelines to prevent misappropriation. Keywords: Financial pressure, fraud hexagon theory, asset misappropriation
This study aims to present and explain employee fraud by reviewing bibliometric analysis gathered from the Scopus database from 2011 until 2020. The analysis method uses the VOSviewer application system for data visualization and Microsoft Excel to perform data frequency analysis. The results indicate that there is still a lack of research on employee fraud from 2011 until 2020. Meanwhile, it contradicts the results of the ACFE survey which shows a shifting in the trend of fraud perpetrators. For instance, in 2019 the first place was occupied by directors/owners, while in 2020 fraud perpetrators were dominated by employees. Hopefully, this research helps encourage other researchers to conduct research on employee fraud in the field of detection and prevention for the sake of the sustainability of an organization. To the best of the author's knowledge, a bibliometric analysis study of employee fraud using the Scopus database is difficult to find
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