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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Karimah Tauhid
Andy Lasmana
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation Andriani, Ingka; Andy Lasmana; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2660

Abstract

Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.
Co-Authors Andriani, Ingka Aziz, Ayi Jamaludin Desta Wijaya, Fitri Hambani, Susy Karina Aurelya Magdalena Melani, Maria Maria Magdalena Melani Nafisatul Amini Saepul Anwar Saepul Anwar Siti Anggraeni Siti Nurul Anisa Universitas Djuanda Wulan Permatasari