Jurnal Akuntansi Indonesia
Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia

Penyalahgunaan Aset di Sektor Publik

Permata Putri, Erlinda Ramadhani (Unknown)
Ratmono, Dwi (Unknown)



Article Info

Publish Date
04 Aug 2024

Abstract

This research aims to examine the influence of stimulus, capability, opportunity, and rationalization on asset referrals in the workplace. The object of this research is goods management within the Regional Government of Central Java Province. The respondents for this research were 209 employees who competed as goods handlers in the workplace (Regional Government Organizations). Data collection techniques used purposive sampling and distributed questionnaires via Google Forms. The data obtained was analysed using Partial Least Square (PLS). The research results show that stimulus, capability, and opportunity significantly affect asset protection in the workplace. In contrast, rationalization has no significant effect on asset protection in the workplace.Keywords: stimulus, capability, opportunity, rationalization, assets misappropriationABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stimulus, capability, opportunity dan rationalization, terhadap penyalahgunaan aset di tempat kerja. Adapun obyek penelian ini adalah pengurus barang di lingkup Pemerintah Daerah Provinsi Jawa Tengah. Repsonden penelitian ini sebayak 209 pegawai yang bertanggungjawab sebagai pengurus barang di tempat kerja (Organisasi Pemerintah Daerah). Teknik pengumpulan data menggunakan purposive sampling dan distribusi kuesioner melalui google form. Data yang yang diperoleh dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa stimulus, capability dan opportunity berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja, sedangkan rationalization tidak berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja.Kata kunci: stimulus, capability, opportunity, rationalization, penyalahgunaan aset

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...