Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension
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 frau...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/17580/1/257-ICAS2015%20257-264.pdf |
| _version_ | 1803627400525774848 |
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| author | Purnamasari, Pupung Oktaroza, Magnaz Lestira |
| author_facet | Purnamasari, Pupung Oktaroza, Magnaz Lestira |
| author_sort | Purnamasari, Pupung |
| collection | UUM |
| description | 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). |
| first_indexed | 2024-07-04T06:05:28Z |
| format | Conference or Workshop Item |
| id | uum-17580 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:05:28Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | uum-175802016-04-17T02:35:24Z https://repo.uum.edu.my/id/eprint/17580/ Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension Purnamasari, Pupung Oktaroza, Magnaz Lestira HF5601 Accounting 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). 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/17580/1/257-ICAS2015%20257-264.pdf Purnamasari, Pupung and Oktaroza, Magnaz Lestira (2015) Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/124-influence-of-employee-fraud-on-asset-misappropriation-analysed-by-fraud-diamond-dimension |
| spellingShingle | HF5601 Accounting Purnamasari, Pupung Oktaroza, Magnaz Lestira Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title | Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title_full | Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title_fullStr | Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title_full_unstemmed | Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title_short | Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| title_sort | influence of employee fraud on asset misappropriation analysed by fraud diamond dimension |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/17580/1/257-ICAS2015%20257-264.pdf |
| work_keys_str_mv | AT purnamasaripupung influenceofemployeefraudonassetmisappropriationanalysedbyfrauddiamonddimension AT oktarozamagnazlestira influenceofemployeefraudonassetmisappropriationanalysedbyfrauddiamonddimension |