ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEMUNGKINAN TERJADINYA SALAH KELOLA ASET TETAP DITINJAU DARI PERSPEKTIF FRAUD DIAMOND THEORY (STUDI EMPIRIS PADA PERANGKAT DAERAH KABUPATEN SEMARANG)

Abstract

This study aims to analyze the factors that influence the occurance possibility of
mismanagement of fixed assets by the state civil apparatus. This study based on the Fraud
Diamond theory developed by Wolfe and Hermanson (2004). This study discusses
mismanagement of fixed assets from the point of view of regional civil apparatus in the
Semarang District Government. The population of this study is all regional civil apparatus in
the Semarang District Government by census method. This research was conducted using
primary data. Primary data in this study used a questionnaire (questionnaire) to measure the
variables of financial pressure, habit pressure, work relationship pressure, pressure of other
factors, perception of opportunity, general rationalization, authorization of functions,
intelligence, ego and beliefs, coercion and fraud, ability to handle stress to fraud and
mismanagement of fixed assets. The sample in this study amounted to 256 regional devices in
the Semarang District Government. The data obtained were analyzed by using multiple linier
regression. Based on the results of the analysis carried out, it was concluded that 6
variables: financial pressure, habit pressure, work relationship pressure, pressure of other
factors, general rationalization, coercion and fraud to commit fraud had a positive effect to
the occurance possibility of mismanagement of fixed assets. Then, the ability to handle stress
when committing fraud has a negative effect to the occurance possibility of mismanagement
of fixed assets, while other variables namely perception of opportunity, position authorization
to commit fraud, intelligence to commit fraud and ego and confidence to commit fraud do not
have influence to the mismanagement of fixed assets by regional equipment.