Misapproriation Od Asset On Public Sector; Diamond Fraud Theory
Abstrak
Penyalahgunaan aset tidak hanya terjadi pada sektor swasta, namun dapat terjadi pada sektor publik. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh konsep fraud diamond theory terhadap pegawai pemerintah sebagai individu yang mempunyai wewenang dalam menjalankan tugas pokok dan fungsinya untuk meningkatkan kinerja institusi, namun di sisi lain mempunyai kepentingan untuk selalu menjamin kesejahteraannya.
Metode analisis data menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa tekanan dan kapabilitas berpengaruh positif dan signifikan terhadap penyalahgunaan aset di sektor publik, sedangkan peluang dan rasionalisasi tidak berpengaruh.
Fokus pada upaya pencegahan penyalahgunaan aset penting untuk diperhatikan pemerintah dengan memastikan kesejahteraan pegawai terpenuhi sesuai haknya.
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
