Krisna: Kumpulan Riset Akuntansi
Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET

Siti Mardiah (Perbanas Institute)
Jasman (IKPIA Perbanas)



Article Info

Publish Date
02 Aug 2021

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.

Copyrights © 2021






Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...