Fraud risk assessment sebagai mekanisme pengendalian
Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset
DOI:
https://doi.org/10.60036/jbm.919Keywords:
Asset Misappropriation, Tekanan, Kesempatan, Fraud Risk AssessmentAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Downloads
References
Abdullahi, R., & Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector: Understanding the relationship of fraud incidences and the elements of fraud triangle theory. Journal of Financial Crime, 25(2), 527–544. https://doi.org/10.1108/JFC-02-2015-0008
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2022). Detecting fraudulent financial reporting using the fraud hexagon model: Evidence from the banking sector in Indonesia. Economies, 11(1), 1–20. https://doi.org/10.3390/economies11010005
Achmad, T., Huang, C.-Y., Putra, M. A., & Pamungkas, I. D. (2024). Forensic accounting and risk management: Exploring the impact of generalized audit software and whistleblowing systems on fraud detection in Indonesia. Journal of Risk and Financial Management, 17(12), 573. https://doi.org/10.3390/jrfm17120573
Artati, A. K., & Noviyanti, S. (2020). Fraud risk assessment: Experimental study on the alternative fraud model and auditor risk preferences. Jurnal Reviu Akuntansi dan Keuangan, 10(1), 20–37. https://doi.org/10.22219/jrak.v10i1.11430
Board, P. C. A. O. (2025). Identifying and assessing risks of material misstatement. Public Company Accounting Oversight Board.
Cressey, D. R. (1953). Other people’s money: A study of the social psychology of embezzlement. Free Press.
Darsono, D., Ratmono, D., Putri, E. R. P., Cahyonowati, N., & Lee, S. (2024). An empirical analysis of asset misappropriation fraud during the COVID-19 crisis. Problems and Perspectives in Management, 22(3), 314–325. https://doi.org/10.21511/ppm.22(3).2024.28
Jimenez Serrano, J., Delgado Rodríguez, M. J., Rodríguez Iglesias, I., & López Pérez, R. M. (2025). Crime of misappropriation of assets in the business context: A systematic review. Accounting Research Journal, 38(1), 122–140. https://doi.org/10.1108/ARJ-05-2024-0184
Kassem, R. (2024). External auditors’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk (FFRR): Implications for audit policy and practice. Security Journal, 37(3), 875–902. https://doi.org/10.1057/s41284-024-00456-1
Law, C. (2024). An overview of occupational fraud 2024: A report to the nations by ACFE. Association of Certified Fraud Examiners (ACFE).
Lee, C.-W., Fu, M.-W., Wang, C.-C., & Azis, M. I. (2025). Evaluating machine learning algorithms for financial fraud detection: Insights from Indonesia. Mathematics, 13(4), 600. https://doi.org/10.3390/math13040600
Madah Marzuki, M., Nik Abdul Majid, W. Z., Abu Bakar, H., Abdul Wahab, E. A., & Mohd Sanusi, Z. (2024). Risk management practices and potential fraudulent financial reporting: Evidence from Malaysia. Asian Journal of Accounting Research, 9(2), 116–126. https://doi.org/10.1108/AJAR-03-2023-0052
Mohd, N. A., Hasnan, S., Ali, M. M., & Harymawan, I. (2023). The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets. Journal of Asian Scientific Research, 13(4), 178–194. https://doi.org/10.55493/5003.v13i4.4724
Muammar, S., Shehada, D., & Mansoor, W. (2023). Digital risk assessment framework for individuals: Analysis and recommendations. IEEE Access, 11, 85561–85570. https://doi.org/10.1109/ACCESS.2023.3301328
Ploskonka, M. (2024). 2024 report on occupational fraud. Association of Certified Fraud Examiners (ACFE).
Pratiwi, A. A. C., Purnamawati, I. G. A., & Werastuti, D. N. S. (2024). Pengaruh moralitas individu dan budaya Tri Hita Karana terhadap pencegahan fraud dengan good corporate governance sebagai variabel mediasi pada Lembaga Perkreditan Desa. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(2), 401–420. https://doi.org/10.23887/jimat.v15i2.59231
Putra, R., Kusumaningtias, R., Yanthi, M. D., Hidayat, R. A., & Laksono, B. R. (2025). Detecting asset misappropriation to create peace, justice and strong institutions in achieving SDG 16. Journal of Lifestyle and SDGs Review, 5(2), e03468. https://doi.org/10.56754/jlsdgr.v5i2.3468
Roffia, P., & Poffo, M. (2025). Revisiting the fraud triangle in corporate frauds: Towards a polygon of elements. Journal of Risk and Financial Management, 18(3), 156. https://doi.org/10.3390/jrfm18030156
Sari, R. C., Sholihin, M., Zuhrohtun, Z., Purnama, I. A., & Udhma, U. S. (2023). Black or white is not always delineated: The influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity. Cogent Business & Management, 10(3), 2274147. https://doi.org/10.1080/23311975.2023.2274147
Setiawan, N., & Soewarno, N. (2025). The examination of asset misappropriations in managers’ workplaces using hexagon’s fraud and the moderating impact of perceived strength of internal control. Journal of Financial Crime. https://doi.org/10.1108/JFC-08-2024-0254
Talib, S. A., Hasnan, S., Hussain, A. R. M., Ali, M. M., & Ismail, R. F. (2024). Determinants of asset misappropriation in small and medium enterprises: Evidence from Malaysia. Journal of Management World, 1(1), 1–12.
Tragouda, M., Doumpos, M., & Zopounidis, C. (2024). Identification of fraudulent financial statements through a multi‐label classification approach. Intelligent Systems in Accounting, Finance and Management, 31(2), e1564. https://doi.org/10.1002/isaf.1564
Tümmler, M., & Quick, R. (2025). How to detect fraud in an audit: A systematic review of experimental literature. Management Review Quarterly, 75(1), 1–46. https://doi.org/10.1007/s11301-025-00336-8
Utami, Y. L., Rakhmayani, A., Imtichana, D. O., & Hajar, N. (2021). Determinants of asset misappropriation by employees from new fraud triangle theory perspective (Case study on holding company in Central Java). International Journal of Economics, Business and Accounting Research (IJEBAR), 5(2), 132–142. https://doi.org/10.29040/ijebar.v5i2.2272
Yeh, A. L. C. (2024). Applying the fraud triangle theory to examine fraudulent cases from the perspective of working adults. Journal of Economic Crime Research, 4(1), 12–25.*
Yusrianti, H., Ghozali, I., & Yuyetta, E. N. (2020). Asset misappropriation tendency: Rationalization, financial pressure, and the role of opportunity (Study in Indonesian government sector). Humanities & Social Sciences Reviews, 8(1), 373–382. https://doi.org/10.18510/hssr.2020.8138
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Zati Rizka Fadhila, Jaeni, Eka Yuliyanti, Andi Kartika, Rahmania Mustahidda
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
