An empirical analysis of asset misappropriation fraud during the COVID-19 crisis
Darsono Darsono,
Dwi Ratmono,
Erlinda Ramadhani Permata Putri
et al.
Abstract:The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage assets in government organizations. Data collection involved a questionnaire distributed to 210 employees responsible for asset management within the government organization in Indonesia. Partial least squares-structural equation modeling (PLS-SEM) was utilized as a… Show more
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