Factors Influencing Intentions to Asset Misapproriation at Universities in the Province of West Kalimantan (A Research Conceptual Framework)

  • Pahmi Ardi Universitas Islam Indonesia, Indonesia
  • Dekar Urumsah Universitas Islam Indonesia, Indonesia
Keywords: Asset Misappropriation, Fraud Star Theory, College

Abstract

Misappropriation of asset is a form of fraud committed by illegally taking cash, illegally possessing goods or assets of an organization and embezzling goods to enrich oneself or others. This study aims to develop a conceptual research model on asset misuse in tertiary institutions in West Kalimantan Province by developing the Fraud Star Theory model. This study uses the conceptual framework method, namely by observing and analyzing all information regarding the research topic. The conceptual model of this research is expected to become a method that can be used in tertiary institutions as a reference in analyzing the factors that influence the intention to misuse assets. First, conceptual research is defined as a methodology in which research is carried out by observing and analyzing existing information on a particular topic. Second, collecting relevant literature, namely by narrowing down the topic and gathering relevant information. Third, identify certain variables by identifying variables related to the research to be conducted. Fourth, produce a research framework. The initial conclusion in this conceptual study states that there is a positive influence between financial pressure, the quality of human resources and organizational culture on asset misuse. Negative influence between internal control systems and integrity on misappropriation of assets. This conceptual model can then be developed into further research in a more practical form so that it can contribute to eradicating asset misuse in Higher Education and other sectors

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Published
2023-05-24