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 result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.

Penyalahgunaan Aset: Perspektif Crowe Horwath’s Fraud Pentagon Dan Religiusitas

“…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.…”

“…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.…”

“…Hal ini tidak sesuai dengan teori crowe horwath's fraud pentagon bahwa kapabilitas dapat memicu terjadinya fraud. Temuan penelitian ini juga tidak sejalan dengan penelitian Koomson et al (2020); Mardiah & Jasman (2021); Sahla & Ardianto (2022); Siahaan et al (2019); Suryandari & Pratama (2021); dan Zamzam et al (2017) yang mengemukakan bahwa kapabilitas dapat meningkatkan terjadinya penyalahgunaan atas aset. Namun sejalan dengan penelitian Hartono (2019); dan Nurfitriani (2023).…”

The Effect of Financial Literacy on the Financial Welfare of Households of Genpro SMEs in Bengkulu City, Indonesia

“…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.…”

Misuse of State Property in The Form of State-Owned Houses

“…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).…”