The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation
Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2025-02-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
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| Online Access: | https://jibeka.asia.ac.id/index.php/jibeka/article/view/1932 |
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| author | Rahmat Aiman Roekhudin Roekhudin Imam Subekti |
| author_facet | Rahmat Aiman Roekhudin Roekhudin Imam Subekti |
| author_sort | Rahmat Aiman |
| collection | DOAJ |
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Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation.
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| format | Article |
| id | doaj-art-d1ec4fd2bc114f9c8a0536f491f4a32a |
| institution | Kabale University |
| issn | 2620-875X |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj-art-d1ec4fd2bc114f9c8a0536f491f4a32a2025-02-05T03:16:04ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia2620-875X2025-02-0119110.32815/jibeka.v19i1.1932The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets MisappropriationRahmat Aiman0Roekhudin Roekhudin1Imam Subekti2University of BrawijayaUniversitas BrawijayaUniversitas Brawijaya Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation. https://jibeka.asia.ac.id/index.php/jibeka/article/view/1932Asset MisappropriationAnti-fraud SocializationWhistleblowing SystemSocial Sanctions |
| spellingShingle | Rahmat Aiman Roekhudin Roekhudin Imam Subekti The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation Jurnal Ilmiah Bisnis dan Ekonomi Asia Asset Misappropriation Anti-fraud Socialization Whistleblowing System Social Sanctions |
| title | The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation |
| title_full | The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation |
| title_fullStr | The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation |
| title_full_unstemmed | The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation |
| title_short | The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation |
| title_sort | effect of anti fraud socialization whistleblowing system and social sanction on assets misappropriation |
| topic | Asset Misappropriation Anti-fraud Socialization Whistleblowing System Social Sanctions |
| url | https://jibeka.asia.ac.id/index.php/jibeka/article/view/1932 |
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