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Submitted
May 23, 2022
Accepted
June 20, 2022
Published
June 27, 2022
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Abstract

This paper aims to investigate the effect of Machiavellianism, love of money, and internal control on the tendency of asset misuses in the workplace, especially in the state-owned company XYZ in Semarang. This study used survey method to collect data from employees of a state-owned company in Semarang City. The data consisted of 161 questionnaires which were analyzed using WarpPLS 7.0. The finding showed that Machiavellianism, love of money, have a significant positive effect on the tendency of asset misuses in BUMN companies, while internal control has a significant negative effect on the tendency of asset misuses in BUMN companies. This finding implies the importance of considerations in psychological aspects when it comes to fraud prevention. Additionally, the finding implies that the internal control is a mandatory mechanism in the company's managerial activities for fraud prevention.

Keywords:  

Machiavellianism, Love of Money, Internal Control Misappropriate Assets, Government-Owned Enterprises.

Keywords

Machiavellianism Love of Money Internal Control Misappropriate Assets Government-Owned Enterprises.

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Copyright (c) 2022 Farlina Wahyu Listyo, Nur Cahyonowati

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Author Biographies

Farlina Wahyu Listyo, Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia

Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia

Nur Cahyonowati, Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia

Magister Akuntansi, Universitas Diponegoro, Semarang, Indonesia

The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang

How to Cite
Listyo, F. W., & Cahyonowati, N. (2022). The Influence of Machiavellianism, Love of Money and Internal Control on the Tendency of Asset Misuse in Government-Owned Enterprises XYZ in Semarang. Jurnal Akuntansi, 12(2), 85–98. https://doi.org/10.33369/j.akuntansi.12.2.12-26
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