Study of Corruption Occurrence Based on Religiosity, Ethical Orientation, and Behavioral Orientation

Abstract

The rise of corruption in Indonesia raises the paradigm in the community that the position and power of the person vulnerable triggers the onset of deviant behavior in the form of corruption. Individual factors that can affect one's actions are religiosity orientation, behavioral orientation, and ethical orientation. Therefore, the urgency of this research is done to explore the emergence of corruption events that often occur in the public sector. This study was conducted by the survey method through instrument questionnaire that was distributed against respondents who became public service providers in Cirebon. Data analysis techniques are initiated with data quality tests, classical assumption tests, and regression analyses. Hypothesis testing was conducted with the T-test to test the influence of religious orientation, behavioral orientation and ethical orientation to corruption, especially in Cirebon Regency. The results of an analysis of 87 respondents from public service providers proved that the orientation of religiosity, ethical orientation, and behavioral orientation have a positive effect on corruption. The results of this research are expected to contribute to scientific development in the field of professional or auditing ethics and can provide recommendations to the Government in Cirebon in order to minimize the effort Fraud in the public sector.

Penta-Helix Model of E-Government in Combating Corruption in Indonesia and Malaysia: The Moderating Effect of Religiosity

“…66 The result on religiosity aligns with previous studies, showing that religiosity can strengthen the efforts to eradicate corruption. 31,65 Thus, religion can be employed as a moderating variable in both Indonesia and Malaysia to improve the influence of e-government on corruption, reduce pressure from other parties, close the chances for corruption, and reduce the problem of rationalization.…”

“…Therefore, individuals with a high level of religiosity would attempt to avoid deviant actions. 65 Therefore, a religious background and knowledge instilled in an individual can help reduce their level of corruption because they can control themselves in facing normal situations and irregularities within the workplace. 32 Hence, religiosity can prevent individuals from committing fraud and corruption.…”

Penta-Helix Model of E-Government in Combating Corruption in Indonesia and Malaysia: The Moderating Effect of Religiosity

“…68 The result on religiosity aligns with previous studies, showing that religiosity can strengthen the efforts to eradicate corruption. 33,67 Thus, religion can be employed as a moderating variable in both Indonesia and Malaysia to improve the influence of e-government on corruption, reduce pressure from other parties, close the chances for corruption, and reduce the problem of rationalization.…”

“…Therefore, individuals with a high level of religiosity would attempt to avoid deviant actions. 67 Therefore, a religious background and knowledge instilled in an individual can help reduce their level of corruption because they can control themselves in facing normal situations and irregularities within the workplace. 34 Hence, religiosity can prevent individuals from committing fraud and corruption.…”

Penentuan Audit Fee Ditinjau Dari Kompleksitas Perusahaan, Internal Audit Dan Risiko Audit

“…Risiko audit pada dasarnya risiko bahwa auditor akan bertanggung jawab atas kegagalan bisnis atau salah saji dalam laporan keuangan (Ulhaq & Leghari, 2015). Perusahaan yang mengalami kerugian akan menjadi pertimbangan auditor menilai risiko yang lebih tinggi JAA 3.1 karena mencerminkan kondisi perusahaan sedang tidak baik (Rosnidah et al, 2020). Proses audit dengan perusahaan yang mengalami kerugian akan berdampak pada banyaknya obyek audit yang dilakukan dan banyak terdapat masalah signifikan yang harus diperhatikan dalam mengaudit.…”