Individual, Social, and Workplace Perspectives: Trends in the Misuse of Local Government Assets
DOI:
https://doi.org/10.38035/jafm.v7i2.3346Keywords:
Asset Management, Fraudulent behavior, Local Government, Moral Intensity, Psychosocial Work Environment, RationalizationAbstract
This study aims to analyze individual, social, and work environment perspectives on the tendency to misuse local government assets based on the perceptions of officials managing regional assets in Central Sulawesi Province. Using purposive sampling to obtain data from government work units in Palu City and employing PLS with the assistance of WarpPLS software, the results indicate that Rationalization has a positive effect on the tendency toward fraud; rationalization has a positive effect on the psychosocial work environment; and the work environment has a positive effect on the tendency toward fraud. These results imply that the role of the psychosocial work environment has a significant impact on an individual, influencing both negative and positive outcomes. Moral Intensity has a negative effect on the tendency toward misuse of local government assets.
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