FEB Undip (7/10) – After raising a dissertation entitled “S.C.C.O.R.E. Model. In Misappropriation of Assets: Employee Integrity as a Moderating Variable”, promovenda Indah was declared to have passed with satisfactory predicate in the doctoral promotion exam in Economics in Accounting on Friday, October 7, 2022.
Promovenda Indah’s dissertation aims to examine the effect of stimulus, capability, collusion, opportunity, rationalization, and employee ego on asset abuse and to investigate the moderating role of employee integrity variables in state universities (PTN). Promovenda Indah applies an online questionnaire method in data collection and structural equation modeling (SEM) analysis in problem solving.
The final result of the dissertation states that collusion and rationalization have a significant positive effect on asset abuse, four other variables (stimulus, capability, opportunity, and ego) are stated to have no effect, and moderating employee integrity is not proven to have a significant effect on asset abuse.
This promotion exam was attended by Prof. Dr. Suharnomo, Prof. Dr. Bandi, Prof. Anis Chariri, Dr. Totok Dewayanto, Prof. Dr. Indira Januarti, and Dr. Zulaikha.
At the end of the event, Prof. Dr. Suharnomo, S.E., M.Sc. advised to always practice the knowledge and knowledge that she has found and continue to behave like a doctor, one of which is by always practicing the tri dharma of higher education. (DA/LD)