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Yudi Yudi
Universitas Potensi Utama
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Journal : Nomico

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Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province) Rizqiyah, Wasiatur; Yudi, Yudi; Friyani, ⁠Rita
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y335vd49

Abstract

Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
Co-Authors Abdallah, Zachari Achmad Hizazi Agus Tedyyana, Agus Akbar, Awal Anggarani, Vera Aris, Muhammad Arman Arman Assobary, Alfanna Ibnu Awan, Awan Chairofta, Alvareza Damayanti Rusmana, Fenny Defiana, Amelia DINI ARIDYA PUTRI Djojo, Achmad Dwi Putra, Rifal Elliyana, Dessy erida erida Fajrillah, Fajrillah Fandora, Elsa Fauzi, Rai Ahmad Febriansa, M Rahman Fitriadi, Khairul FRIYANI, RITA Friyani, ⁠Rita Ginting, Erwin Gowon, Muhammad Hady Octama, Ghaly Naufal Hamzah Hamzah Hamzah, Hamzah Hanny Handiyani Haryadi - Hendra Hendra Herawary, Netty Heri Gunawan Hernando, Riski Hizazi, Hizazi Hrp, Ahir Yugo Nugroho Hurip Pratomo Hustilah, Niken Ihwana, Sandy Ilham Wahyudi Imannisa, Maulida Indradewa, Rhian Jamaili, Salman Jimmy Jimmy Johan Johan Junaidi Junaidi Junaidi, J Kapadia, Raju Karlena Indriani Khaldun, Muhammad Hafidz Ibnu Khoiriyah, Atifa Zulfa Kresna Ramanda Lestari, Anggi Putri Lestari, Astuti Lihawa, Wahyudin Liona Efrina S Lisniasari, Lisniasari M, Aminatuzzuhriah M. Yogi Riyantama Isjoni Maharanti, Puan Mar Atun Saadah Meliana, Siska Merry, Maria Misni Erwati, Misni Monique Ds, Eska Prima Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nanda Afrimelta Nandang, Ignatius Nasution, Adnan Buyung Nasution, Suswati Netty Herawaty Nilaprapti, Endang Nirmalawati Nirmalawati Novita, Irawati Nursifitri, Nadya Nurwijayanti Octary, Tiara Patmalarsih, Abdila Rungki Putra, Oky Putri Ayu, Ronika Rachmadi, Agus Rahayu , Rahayu Rahayu Rahayu Rainiyati Rainiyati ramadhan, Muhammad Gema Rangkuti, Ayub Ratih Kusumastuti Reni Yustien Ria Eka Sari, Ria Eka Riszki, Riszki Rizki B, Anisa rizqiyah, wasiatur Rosliana, Rosliana Rosyada, Ida Rufi'i Rusfa, Melli Ramadhia Ruswandi, Uus Sagita, Dora Salman Jumaili Sam, Iskandar Sapitri, Yulia Saputra, Bagus Handi Saputra, Iin Sari, Delsy Cantika Sari, Fadhilah SAUDAGAR, FERDIAZ Selwen, Panir Sembiring, Nita Shofia Amin Sianturi, Charles Sigit Indrawijaya Sinaga, salsa Sistya Rachmawati Siswahyudianto Sri Rahayu SRI RAHAYU Sri Widiyati, Sri Suhariyanto, S Suryadi, Nanda Susfa Yetti, Susfa Susi Susanti Suwandhi, Albert Syafrul Antoni Syamsiar, Syamsiar Tialonawarmi, Feny Tiara Aninditha Tiswiyanti, Wiwiek Tutik Sri Hariyati Venty Diwi Afriastuti Waisen, Waisen Widiastuti, Fitri Wijaya , Rico Wilianto Wilianto Wiwik Tiswiyanti Yeni Risyani Yuliana Yuliana Yuliana Yuliana Yuliansyah, Dwi Novrian Zelovena, Syabina Maharani Zulfa, Atifa Zulfina Adriani