INFLUENCE OF EMPLOYEE FRAUD ON ASSET MISAPPROPRIATION ANALYSED BY FRAUD DIAMOND DIMENSION
- Prosiding Internasional
- Pupung Purnamasari, Magnaz Lestira Oktaroza
- International Conference on Accounting Studies (ICAS) 2015 17-20 August 2015
Abstrak
This study provides a general overview of asset misappropriation fraud committed by employees of state-owned Enterprises in Bandung, Indonesia. In this case, the employees committed fraud by taking or utilizing the assets of SOE for their benefit. This research examines the behavior of employee fraud on asset misappropriations through fraud diamond dimension. Survey method is used for this study with 130 respondents in study samples. The results show that pressure (PRESS), opportunity (OPPR), rationalization (RATIO), and capability (CAPA) give significantly positive influences on asset misappropriation (ASSMIS). Keywords: Employee fraud, fraud diamond, pressure, opportunity, rationalization, capability
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