Jurnal Akuntansi
Vol. 12 No. 2 (2022): Accounting Journal

The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang

Farlina Wahyu Listyo (Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia)
Nur Cahyonowati (Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia)



Article Info

Publish Date
27 Jun 2022

Abstract

This paper aims to investigate the effect of Machiavellianism, love of money, and internal control on the tendency of asset misuses in the workplace, especially in the state-owned company XYZ in Semarang. This study used survey method to collect data from employees of a state-owned company in Semarang City. The data consisted of 161 questionnaires which were analyzed using WarpPLS 7.0. The finding showed that Machiavellianism, love of money, have a significant positive effect on the tendency of asset misuses in BUMN companies, while internal control has a significant negative effect on the tendency of asset misuses in BUMN companies. This finding implies the importance of considerations in psychological aspects when it comes to fraud prevention. Additionally, the finding implies that the internal control is a mandatory mechanism in the company's managerial activities for fraud prevention.Keywords:  Machiavellianism, Love of Money, Internal Control Misappropriate Assets, Government-Owned Enterprises.

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Journal Info

Abbrev

JurnalAkuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...