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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya IJBE (Integrated Journal of Business and Economics) Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Forum Bisnis dan Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Kalsum, Umi
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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Integrity as a Contingency in Asset Misappropriation: Behavioral and Fraud Risk Perspectives Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1605

Abstract

Abstract The 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. 
Co-Authors Agil Novriansa Asfeni Nurullah Burhanuddin Burhanuddin Evelina Astra Patriot Firnanda Dita Wulandari Fuadah, Lukluk Helen Helen Kencana Dewi Mahdanisa Anggita Hasibuan Muhammad Farhan Mukhtaruddin Mukhtaruddin Novratio Natanael Sinambela Padriansyah Padriansyah Padriansyah Padriyansyah Padriyansyah Pratiwi, Trie Sartika Regita Elsa Putri RIKA HENDA SAFITRI, RIKA Rizka Novelia Rosihan Arief HS Sardianto Markos Siahaan Sari, Melia Scristia, Scristia Shelly Prahadian Putri Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yulia Saftiana