Skripsi

MITIGATING ASSET MISAPPROPRIATION THROUGH MANAGER’S BEHAVIOR, FRAUD RISK ELEMENTS, AND INTEGRITY AS MODERATING VARIABLE: EVIDENCE FROM BANKING OFFICE IN PALEMBANG

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Penilaian

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This study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research is managers of banking branch offices in Palembang who have been registered with the Financial Services Authority. The sample was determined based on a simple random sampling technique, namely 80 respondents. Data collection techniques used in this research are literature study and questionnaires. The results showed that moral obligation, pressure, and rationalization had a positive and significant effect on asset misappropriation. Meanwhile, behavior towards fraud, subjective norms, perceived behavioral control, opportunities, and abilities have no significant effect on asset misappropriation. In addition, integrity is able to moderate the influence attitude toward the fraud, perceived behavioral control, opportunity, rationalization and capability with asset misappropriation.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000455	T65317	T653172022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T653172022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xvi, 125 hlm.: ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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