Pengaruh Fraud Hexagon terhadap Penyalahgunaan Aset: Moderasi Iklim Etika pada Karyawan Perusahaan Swasta Batam
DOI:
https://doi.org/10.55606/jurrie.v5i2.9846Keywords:
Asset Misappropriation; Employee; Ethical Climate; Fraud Hexagon; Private Companies.Abstract
Asset misappropriation is one of the most common types of fraud and may result in significant financial and non-financial losses for companies. This study aims to examine the effect of the fraud hexagon dimensions, namely pressure, opportunity, rationalization, capability, ego, and collusion, on asset misappropriation and to analyze the moderating role of ethical climate. A quantitative approach was employed using purposive sampling, resulting in 108 respondents from private companies in Batam City. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that pressure and ego have a significant effect on asset misappropriation, whereas opportunity, rationalization, capability, and collusion have no significant effect. In addition, ethical climate moderates the relationship between opportunity and asset misappropriation by weakening the relationship, but it does not moderate the effects of pressure, rationalization, capability, ego, and collusion. These findings imply that private companies should prioritize managing work-related pressures, controlling employees’ egoistic behavior, and strengthening the organizational ethical climate to minimize the risk of asset misappropriation.
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