An Extension Study on the Antecedents that Influence the Employees' Intentions to Prevent Asset Misappropriation Behaviour in Klang Valley’s Companies: the Theory of Planned Behaviour Approach

Chia, Ding Xian (2023) An Extension Study on the Antecedents that Influence the Employees' Intentions to Prevent Asset Misappropriation Behaviour in Klang Valley’s Companies: the Theory of Planned Behaviour Approach. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

Asset misappropriation (AM) has been a common fraudulent activity occurring in Malaysia. It happens frequently and its losses incurred are often small, hence people do not realise the severity of AM. In spite of that, a serious amount of AM can lead a company to downfall, which was reflected by the 1MDB case. Prevention of AM is crucial to bring awareness to the workforce and public on the importance of deterring AM. This study intends to examine the antecedents that influence the employees’ intentions to prevent AM behaviour in Klang Valley's companies, by applying the Theory of Planned Behaviour (TPB) and employee’s religiosity. In this research, quantitative and cross-sectional study is conducted, using primary data collected through an online survey involving 218 employees who are working in Klang Valley. Data collected are analysed using Statistical Package for Social Science (SPSS) Version 25.0 and Partial Least Square - Structural Equation Modelling (PLS-SEM) through Smart-PLS 4.0. The findings reveal that perceived behavioural control (PBC) shows impact on the intention for prevention of AM. The intention and employee’s religiosity have impacts on the prevention of AM behaviour. Notably, the intention mediates the relationship between PBC and the prevention of AM. This study has contributed to the literature by examining the prevention side of AM using an extension of TPB that includes employee’s religiosity. From a practical perspective, the findings have highlighted the importance of religiosity and PBC to foster the intention and behaviour in preventing AM in companies through proper time allocation for religious teachings through books and educational talks on the prevention of AM.