Analysis of Fraud Star and Organizational Commitment To Asset Misappropriation Detection With Internal Control System

Fa'ih Ramadlan, - Tarjo, Rita Yuliana

Abstract


Asset abuse is a type of fraud that is often carried out by management and employees. The aim of this study is to analyse and empirical testing the effect of Fraud Star and Organizational Commitment to Asset Misappropriation Detection with the Internal Control System as Moderation. The samples in this study were all employees in PT X Surabaya branch which numbered 71 people. The analytical technique in this study is partial least square analysis. The results in this study proved that from the triangle fraud theory, It shows that pressure, the chances of a positive effect but not significant effect on Asset Misappropriation, whereas no significant effect rationalization favorable towards Asset Misappropriation, Organizational Commitment negative effect but not significant effect on Asset Misappropriation. is the need for strong internal controls from the company as a prevention of Asset Misuse.

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References


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