Pengaruh Fraud Risk Management Dan Individual Morality Terhadap Asset Misappropriation Dengan Ethical Leadership Sebagai Variabel Moderasi Pada Badan Keuangan Daerah (BAKEUDA) Provinsi NTT
DOI:
https://doi.org/10.37385/msej.v7i3.10307Keywords:
Fraud Risk Management, Individual Morality, Ethical Leadership, Asset MisappropriationAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Risk Management dan Individual Morality terhadap Asset Misappropriation dengan Ethical Leadership sebagai variabel moderasi pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur (NTT). Pendekatan yang digunakan adalah kuantitatif dengan metode Partial Least Square (PLS). Data diperoleh melalui penyebaran kuesioner kepada pegawai yang terlibat dalam pengelolaan aset daerah. Hasil penelitian menunjukkan bahwa Ethical Leadership berpengaruh signifikan negatif terhadap Asset Misappropriation, yang berarti semakin tinggi kepemimpinan etis, semakin rendah potensi penyalahgunaan aset. Fraud Risk Management berpengaruh positif namun tidak signifikan terhadap Asset Misappropriation, menandakan sistem pengendalian fraud belum berjalan optimal. Individual Morality berpengaruh signifikan negatif terhadap Asset Misappropriation, menunjukkan bahwa moralitas individu menjadi faktor penting dalam mencegah kecurangan. Selain itu, Ethical Leadership tidak memoderasi hubungan antara Fraud Risk Management dan Asset Misappropriation, namun secara signifikan memoderasi hubungan antara Individual Morality dan Asset Misappropriation.
Penelitian ini menegaskan bahwa pencegahan penyalahgunaan aset memerlukan sinergi antara sistem pengendalian, nilai moral individu, dan kepemimpinan etis yang kuat dalam organisasi sektor publik.
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