Semarang – The Doctoral Program in Economics, Faculty of Economics and Business, Universitas Diponegoro (FEB UNDIP), once again held a Doctoral Dissertation Defense as part of its commitment to producing graduates who contribute to the advancement of accounting knowledge and public sector governance. On this occasion, Zati Rizka Fadhila successfully defended her dissertation entitled:
“The Role of Individual Perceptions of Fraud Risk Assessment in Moderating the Factors Influencing Asset Misappropriation: An Empirical Study at the Regional Financial and Asset Management Agency (BPKAD) of Central Java Province.”
The dissertation examines how individuals’ perceptions of fraud risk assessment function as a moderating variable in the relationship between various factors influencing asset misappropriation in the public sector. Conducted at the Regional Financial and Asset Management Agency (BPKAD) of Central Java Province, the study aims to provide a deeper understanding of fraud prevention by strengthening individual awareness of fraud risk assessment processes.
The research is expected to contribute to the development of theories in public sector accounting, auditing, and organizational governance. Furthermore, its findings are anticipated to provide valuable insights for government institutions in strengthening internal control systems, enhancing the effectiveness of fraud risk assessment, and fostering an organizational culture that upholds integrity, transparency, and accountability.
Throughout the dissertation process, Zati Rizka Fadhila received academic supervision from Prof. Anis Chariri, S.E., M.Com., Ph.D., Akt. as Promotor (Principal Supervisor) and Dr. R.R. Sri Handayani, S.E., Akt., M.Si. as Co-Promotor (Co-Supervisor). Their guidance played a fundamental role in ensuring the successful completion of a dissertation with strong academic quality and practical relevance.
The doctoral dissertation defense was conducted in a dynamic and intellectually stimulating academic atmosphere. The doctoral candidate presented the research findings comprehensively and responded to questions and constructive feedback from the examination committee. The scholarly discussions further reinforced the study’s contribution to the advancement of accounting knowledge, particularly in the areas of fraud prevention and public sector financial management.
Zati Rizka Fadhila’s successful completion of her doctoral studies reflects her dedication to advancing knowledge in accounting, auditing, and public sector governance. The dissertation is expected to serve as a valuable reference for academics, auditors, practitioners, and policymakers in designing more effective strategies to minimize the risk of asset misappropriation within public sector organizations.
The academic community of the Doctoral Program in Economics, Faculty of Economics and Business, Universitas Diponegoro, extends its heartfelt congratulations to Dr. Zati Rizka Fadhila on earning her doctoral degree. May this remarkable academic achievement mark the beginning of even greater contributions to the advancement of accounting scholarship, the promotion of good governance, and the realization of a transparent, accountable, and integrity-driven public sector.