Factors Influencing Intentions to Asset Misapproriation at Universities in the Province of West Kalimantan (A Research Conceptual Framework)
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
References
ACFE. (2022). Occupational Fraud 2022: A Report to the nations. Association of Certified Fraud Examiners, 1–96.
Ambarwati, J., & Handayani, R. S. (2019). Analisis Faktor-Faktor Yang Memengaruhi Kemungkinan Terjadinya Salah Kelola Aset Tetap Ditinjau Dari Perspektif Fraud Diamond Theory (Studi Empiris Pada Perangkat Daerah Kabupaten Semarang). Jurnal Akuntansi Dan Auditing, 15(2), 165–203. https://doi.org/10.14710/jaa.15.2.165-203
Anantawikrama, Komang, & Daniel. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, XXII(Issue 3), 201–214. https://doi.org/10.35808/ersj/1466
Arrowsmith, S. (2010), "Horizontal Policies In Public Procurement: A Taxonomy", Journal of Public Procurement, Vol. 10(2), hal. 149-186
Aulia Haqq, A. P. N., & Budiwitjaksono, G. S. (2020). Fraud pentagon for detecting financial statement fraud. Journal of Economics, Business, & Accountancy Ventura, 22(3), 319–332. https://doi.org/10.14414/jebav.v22i3.1788.ABSTRACT
Celentani, M., & Ganuza, J. J. (2002). Corruption and competition in procurement. European Economic Review, 46(7), 1273–1303. https://doi.org/10.1016/S0014-2921(01)00147-7
Dharma Pangestu, A., Oktavia, R., & Amelia, Y. (2020). Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 301–313. https://doi.org/10.35912/jakman.v1i4.90
Eka Putra, I. P. A. P., & Latrini, M. Y. (2018). Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar. E-Jurnal Akuntansi, 25, 2155. https://doi.org/10.24843/eja.2018.v25.i03.p20
Hidayati, N., Mulyadi, J. M. V, & Classsification, J. E. L. (2017). Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa. 2, 275–294.
Koomson, T. A. A., Owusu, G. M. Y., Bekoe, R. A., & Oquaye, M. (2020). Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls. Journal of Financial Crime, 27(4), 1191–1211. https://doi.org/10.1108/JFC-04-2020-0067
Listyo, F. W., & Cahyonowati, N. (2022). The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang. Jurnal Akuntansi, 12(2), 12–26. https://doi.org/10.33369/j.akuntansi.12.2.12-26
Mamahit, A. I., & Urumsah, D. (2018). Accounting Department, Economic Faculty, Universitas Islam Indonesia, Gd. Prof. Ace Partadireja – Kampus Condongcatur Ring Road Utara, Depok, Sleman, Yogyakarta 55283, Indonesia DOI : https://doi.org/10.33005/jasf.v1i2.43 Received : 1(02), 153–162.
Mardiah, S., & Jasman. (2021). Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset. KRISNA: Kumpulan Riset Akuntansi, 13(1), 14–24. https://doi.org/10.22225/kr.13.1.2021.14-24
Muniroh, N., Suryatimur, K. P., & Tidar, U. (2021). Peran Auditor Internal Dan Auditor Eksternal Dalam Mendeteksi Fraud Asset Misappropriation. Jurnal Akuntansi Unihaz:Jaz, 4(2), 207–213.
Noviani, N., Nurmala, P., & Adiwibowo, A. S. (2022). Pengaruh Gaya Kepemimpinan, Moralitas Individu, Dan Audit Internal Terhadap Risiko Fraud. Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 68. https://doi.org/10.30595/kompartemen.v19i2.9149
Peraturan Pemerintah No. 8 Tahun 2006 Tentang Pelaporan Keuangan dan dan Kinerja Instansi Pemerintah
Ramadlan, F., & Yuliana, R. (2020). Analysis of Fraud Star and Organizational Commitment To Asset Misappropriation Detection With Internal Control System. International Colloquium on Forensics Accounting and Governance (ICFAG), 1(1), 189–201.
Savitri, S., & Herliansyah, Y. (2022). Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi. Owner, 6(4), 4219–4231. https://doi.org/10.33395/owner.v6i4.1169
Siahaan, S. B., & Simanjuntak, A. (2019). Pengaruh Kompetensi, Independensi, Integritas dan Profesionalisme Auditor terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan). Jurnal Manajemen, 5(1), 81–92.
Sumendap, P., Hidayat, W., Prabowo, A., Hartono, Sartika, Sari, R. K., Wahyuningrum, F., & Umar, H. (2019). Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar, Vol. 2(No. 24), Hal. 1-9.
Suyono, W. P. (2020). Pengaruh Komitmen Organisasi, Whistleblowing System dan Integritas Terhadap Asset Missapropriation Dengan Pengendalian Internal Sebagai Variabel Moderasi. Prosiding Seminar Nasional, ISSN (P) : 2615-2584, 1–7.
Tarmizi, A., & Shieto, D. (2021). Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) PENGARUH KOMPONEN FRAUD RISK TRIANGLE TERHADAP ASSET MISAPPROPRIATION, PADA PEGAWAI PD. PASAR JAYA PEMDA DKI JAKARTA. Jurnal Perspektif Manajerial Dan Kewirausahaan (JPMK), 2(1), 55–64. http://jurnal.undira.ac.id/index.php/jpmk/
Umar, Haryono. (2016). Corruption The Devil. Jakarta : Penerbit Universitas Trisakti
Utami,Y.L., Rakhmayani, A., Imtichana, D.O., & Hajar, N., U (2021). Determinants Of Asset Misappropriation By Employee From New Fraud Triangle Theory Perspective (Case Study on Holding Company in Central Java) (2021). Bussines And Accounting Resereach, Vol. 5(No.2), Hal 82–91.
Wulandari, S., & Marwata, M. (2020). Pengaruh Keamanan Aset Pemerintah Daerah Terhadap Penyalahgunaan Peralatan Kantor: Studi Kasus Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Salatiga. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 6(1), 22–35. https://doi.org/10.31289/jab.v6i1.2802
Yusrianti, H., Ghozali, I., & N. Yuyetta, E. (2020). Asset Misappropriation Tendency: Rationalization, Financial Pressure, and the Role of Opportunity (Study in Indonesian Government Sector). Humanities & Social Sciences Reviews, 8(1), 373–382. https://doi.org/10.18510/hssr.2020.8148
Ambarwati, J., & Handayani, R. S. (2019). Analisis Faktor-Faktor Yang Memengaruhi Kemungkinan Terjadinya Salah Kelola Aset Tetap Ditinjau Dari Perspektif Fraud Diamond Theory (Studi Empiris Pada Perangkat Daerah Kabupaten Semarang). Jurnal Akuntansi Dan Auditing, 15(2), 165–203. https://doi.org/10.14710/jaa.15.2.165-203
Anantawikrama, Komang, & Daniel. (2019). Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, XXII(Issue 3), 201–214. https://doi.org/10.35808/ersj/1466
Arrowsmith, S. (2010), "Horizontal Policies In Public Procurement: A Taxonomy", Journal of Public Procurement, Vol. 10(2), hal. 149-186
Aulia Haqq, A. P. N., & Budiwitjaksono, G. S. (2020). Fraud pentagon for detecting financial statement fraud. Journal of Economics, Business, & Accountancy Ventura, 22(3), 319–332. https://doi.org/10.14414/jebav.v22i3.1788.ABSTRACT
Celentani, M., & Ganuza, J. J. (2002). Corruption and competition in procurement. European Economic Review, 46(7), 1273–1303. https://doi.org/10.1016/S0014-2921(01)00147-7
Dharma Pangestu, A., Oktavia, R., & Amelia, Y. (2020). Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 301–313. https://doi.org/10.35912/jakman.v1i4.90
Eka Putra, I. P. A. P., & Latrini, M. Y. (2018). Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar. E-Jurnal Akuntansi, 25, 2155. https://doi.org/10.24843/eja.2018.v25.i03.p20
Hidayati, N., Mulyadi, J. M. V, & Classsification, J. E. L. (2017). Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa. 2, 275–294.
Koomson, T. A. A., Owusu, G. M. Y., Bekoe, R. A., & Oquaye, M. (2020). Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls. Journal of Financial Crime, 27(4), 1191–1211. https://doi.org/10.1108/JFC-04-2020-0067
Listyo, F. W., & Cahyonowati, N. (2022). The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang. Jurnal Akuntansi, 12(2), 12–26. https://doi.org/10.33369/j.akuntansi.12.2.12-26
Mamahit, A. I., & Urumsah, D. (2018). Accounting Department, Economic Faculty, Universitas Islam Indonesia, Gd. Prof. Ace Partadireja – Kampus Condongcatur Ring Road Utara, Depok, Sleman, Yogyakarta 55283, Indonesia DOI : https://doi.org/10.33005/jasf.v1i2.43 Received : 1(02), 153–162.
Mardiah, S., & Jasman. (2021). Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset. KRISNA: Kumpulan Riset Akuntansi, 13(1), 14–24. https://doi.org/10.22225/kr.13.1.2021.14-24
Muniroh, N., Suryatimur, K. P., & Tidar, U. (2021). Peran Auditor Internal Dan Auditor Eksternal Dalam Mendeteksi Fraud Asset Misappropriation. Jurnal Akuntansi Unihaz:Jaz, 4(2), 207–213.
Noviani, N., Nurmala, P., & Adiwibowo, A. S. (2022). Pengaruh Gaya Kepemimpinan, Moralitas Individu, Dan Audit Internal Terhadap Risiko Fraud. Kompartemen : Jurnal Ilmiah Akuntansi, 19(2), 68. https://doi.org/10.30595/kompartemen.v19i2.9149
Peraturan Pemerintah No. 8 Tahun 2006 Tentang Pelaporan Keuangan dan dan Kinerja Instansi Pemerintah
Ramadlan, F., & Yuliana, R. (2020). Analysis of Fraud Star and Organizational Commitment To Asset Misappropriation Detection With Internal Control System. International Colloquium on Forensics Accounting and Governance (ICFAG), 1(1), 189–201.
Savitri, S., & Herliansyah, Y. (2022). Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi. Owner, 6(4), 4219–4231. https://doi.org/10.33395/owner.v6i4.1169
Siahaan, S. B., & Simanjuntak, A. (2019). Pengaruh Kompetensi, Independensi, Integritas dan Profesionalisme Auditor terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan). Jurnal Manajemen, 5(1), 81–92.
Sumendap, P., Hidayat, W., Prabowo, A., Hartono, Sartika, Sari, R. K., Wahyuningrum, F., & Umar, H. (2019). Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar, Vol. 2(No. 24), Hal. 1-9.
Suyono, W. P. (2020). Pengaruh Komitmen Organisasi, Whistleblowing System dan Integritas Terhadap Asset Missapropriation Dengan Pengendalian Internal Sebagai Variabel Moderasi. Prosiding Seminar Nasional, ISSN (P) : 2615-2584, 1–7.
Tarmizi, A., & Shieto, D. (2021). Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) PENGARUH KOMPONEN FRAUD RISK TRIANGLE TERHADAP ASSET MISAPPROPRIATION, PADA PEGAWAI PD. PASAR JAYA PEMDA DKI JAKARTA. Jurnal Perspektif Manajerial Dan Kewirausahaan (JPMK), 2(1), 55–64. http://jurnal.undira.ac.id/index.php/jpmk/
Umar, Haryono. (2016). Corruption The Devil. Jakarta : Penerbit Universitas Trisakti
Utami,Y.L., Rakhmayani, A., Imtichana, D.O., & Hajar, N., U (2021). Determinants Of Asset Misappropriation By Employee From New Fraud Triangle Theory Perspective (Case Study on Holding Company in Central Java) (2021). Bussines And Accounting Resereach, Vol. 5(No.2), Hal 82–91.
Wulandari, S., & Marwata, M. (2020). Pengaruh Keamanan Aset Pemerintah Daerah Terhadap Penyalahgunaan Peralatan Kantor: Studi Kasus Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Salatiga. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 6(1), 22–35. https://doi.org/10.31289/jab.v6i1.2802
Yusrianti, H., Ghozali, I., & N. Yuyetta, E. (2020). Asset Misappropriation Tendency: Rationalization, Financial Pressure, and the Role of Opportunity (Study in Indonesian Government Sector). Humanities & Social Sciences Reviews, 8(1), 373–382. https://doi.org/10.18510/hssr.2020.8148
Published
2023-05-24
