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.

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Abstract

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).

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia.
Uncontrolled Keywords:	Employee fraud, fraud diamond, pressure, opportunity, rationalization, capability
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	14 Mar 2016 01:18
Last Modified:	17 Apr 2016 02:35
URI:	https://repo.uum.edu.my/id/eprint/17580

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