Religiosity as the moderating effect of diamond fraud and personal ethics  on fraud tendencies

Istifadah, Rikyan Ulil; Senjani, Yayu Putri

doi:10.21580/jiafr.2020.2.1.4712

Cited by 19 publications

(24 citation statements)

References 6 publications

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“…A good understanding of religion can have implications for good individual attitudes and behaviour (Weaver &Agle, 2002 andAmaliah et al, 2013);. In addition, a good understanding of religion, directly or indirectly, will prevent individuals from committing fraud (Istifadah & Senjani, 2020). The statement above is in line with research Pamungkas (2014) and Maifizar et al (2020), which show that religiosity has a negative effect on fraud.…”

Section: A B S T R a Ksupporting

confidence: 56%

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

et al. 2021

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This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

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Section: A B S T R a Ksupporting

confidence: 56%

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

et al. 2021

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“…They also have a guideline to act called ethics. According to (Istifadah & Senjani, 2020), ethics is a procedure and custom which is inherent in humans and closely related to a good or a bad matter. In the context of accounting profession in Indonesia, ethics of accountants has been established by Institute of Indonesia Chartered Accountants in the Indonesian accountant code of ethics, with an aim that Indonesian accountants have ability to work properly, and thus accountant profession is publicly trusted.…”

Section: Introductionmentioning

confidence: 99%

Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?

Istiariani

Arifah

2020

Shirkah

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The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.

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“…6. [13], which revealed that RA has a positive and significant effect on EF. This study supports Homer's statement (Homer[12] ) in examining the ability of Cressey's fraud triangle theory to explain various phenomena of fraud which reveals that at least one element in Cressey's fraud triangle theory is able to predict the occurrence of fraud.…”

Section: Findings and Discussionmentioning

confidence: 93%

Factors Affecting Employee Fraud: A Study Among Private Companies in Jakarta

Yuniarwati¹,

Ardana²,

Elizabeth³

2021

Advances in Social Science, Education and Humanities Research

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The increasing number of employee fraud has received great attention these days because it can have a negative impact on staff morale, increase company costs, and damage the company's reputation with the relevant stakeholders. There have been several theories of fraud that have emerged, including Cressey's fraud triangle theory, but many are of the view that the existing theories are only able to explain the triggers of fraud, but are not sufficient as a tool to understand the phenomenon of fraud more comprehensively. There is a missing link in these theories, including the neglect of factors that can reduce fraud, such as ethics, religiosity, spirituality, and so on. This research tries to add personal ethics aspects to Cressey's fraud triangle theory and examines the influence of elements of the fraud triangle theory and personal ethics to employee fraud. The research design used primary data collected through a questionnaire distributed to employees of private companies in Jakarta in 2020. The number of questionnaires sent and returned was 115. Descriptive statistics and multiple regression tests used to data analysis. The results describe that only opportunity influenced positively and significantly to employee fraud; meanwhile, pressure, rationalization, and personal ethics do not have significant influences to employee fraud.

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Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Cited by 19 publications

References 6 publications

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?

Factors Affecting Employee Fraud: A Study Among Private Companies in Jakarta

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