Article Sidebar
Downloads
Main Article Content
Abstract
Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in the Pekanbaru City Government, which was 7164 people. This study uses a quantitative method. The sampling technique used purposive sampling, with the characteristics of ASN who have positions. The data collection technique used a questionnaire by distributing questionnaires via google forms. There were 118 questionnaires analyzed. The results of data analysis using SmartPLS 3.0 showed that materialism had no effect, organizational culture had a negative effect, religiosity strengthened the influence of materialism, religiosity strengthened the influence of organizational culture on the tendency of fraud in ASN Pekanbaru City Government. The results of this study are expected to contribute to the government in efforts to reduce and prevent fraudulent acts, especially in the government sector.
Article Details
Copyright (c) 2024 Muhammad Yafi Fadhillah, Yesi Mutia Basri, Hariadi Yasni
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak Cipta (Copyright)
Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:
Hak cipta pada setiap artikel adalah milik penulis.
- Penulis mengakui bahwa Jurnal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
- Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
References
- ACFE. (2019), “Survei Fraud Indonesia”, Association of Certified Fraud Examiners, hal. 1–76.
- Adekanmbi, F.P., & Ukpere, W.I., (2021). Employees’ attitude towards kecuranganulent behaviors: Investigating the effect of frugality and materialism. International Journal of Psychosocial Rehabilitation, 25(3), pp.381-394.
- Adekanmbi, F.P., & Ukpere, W.I., 2020. Influence of materialism, job satisfaction, and perceived managerial trustworthiness on attitude towards kecuranganulent behaviours in selected Nigerian Universities. Interdisciplinary Journal of Psychology and Education, 57(7), pp.503-515.
- Apriana, I.D.M.R., Indraswati, S.A.P.A. and Yuniasih, N.W. (2023). Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Dan Budaya Organisasi Terhadap Kecendrungan Kecurangan (Kecurangan) (Studi Kasus Pada LPD Se-Kecamatan Nusa Penida)’, Hita Akuntansi dan Keuangan Universitas Hindu Indonesia, 23.
- Basri, Y. M., Yasni, H., Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and machiavellianism on government fraud: the moderating role. Problems and Perspectives in Management, 21(3), 100-112.
- Basri, Y. M., Fadilla, O., & Azhar, A. (2021). Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective. Journal of Accounting Research, Organization and Economics, 4(2), 173-187.
- Belk, R.W. (1985) Materialism: Trait Aspects of Living in the Material World, Journal of Consumer Research, 12(3), p. 265.
- Burroughs, James E., and Aric Rindfleisch. Materialism and Well‐Being: A Conflicting Values Perspective. Journal of Consumer Research, vol. 29, no. 3, 2002, pp. 348–70. JSTOR,
- Desviyana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis kecurangan pada pengelolaan dana desa dalam perspektif fraud hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50-73.
- Ernandi, H., Izzah, F.N. and Ummah, S.R. (2023) Religiusitas Dan Materialism Terhadap Penggelapan Pajak Dengan Love Of Money Sebagai Variabel Moderasi’, Owner, 7(3), pp. 2612–2624.
- Fade, A.M.R., Basri, Y.M. and Safitri, D. (2022) Fraud On Government: Reviewed From Organizational Ethical Culture, Leadership Style, And Love Of Money, Berkala Akuntansi dan Keuangan Indonesia, 7(1), pp. 113–139.
- Fitri, F. (2020), Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), dan Kapabilitas (Capability) terhadap Pengadaan Barang / Jasa”, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol. 5 No. 1, hal. 69–84.
- Fitriani, A. (2017) Peran Religiusitas Dalam Meningkatkan Psychological Well Being." Al-Adyan: Jurnal Studi Lintas Agama 11.1 (2017): 57-80.
- Ghozali, I, & Hengky. L. (2015). Partial Least Squares : Konsep, Teknik dan Aplikasi Menggunakan SmartPLS 3.0 (edisi ke-2). Semarang : Universitas Diponegoro
- Hey, J. D., Lewis, D. R., & Tillapaugh, D. J. (2013). Measuring religiosity and spiritual beliefs in the workplace: A review of research and implications for organizational science. In Research in the Sociology of Work (Vol. 24, pp. 229-255). Emerald Group Publishing Limited.
- M. D. P. Suastawan, E. Sujana, and N. luh G. Sulindawati, Pengaruh Budaya Organisasi, Proactive Kecurangan Audit, dan Whistleblowing Terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Bos, e-journal S1 Ak Univ. Pendidik. Ganesha, vol. 1, no. 3, pp. 1–12, 2017.
- Indrapraja, M. H. D., Agusti, R., & Mela, N. F. (2021). Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi dan Religiusitas terhadap Kecurangan (Fraud) Aparatur Sipil Negara. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(2), 166-183.
- Mowen, John, C., dan Minor, M., 2002, Perilaku Konsumen Jilid 1, Edisi Kelima (terjemahan), Jakarta: Erlangga.
- Masoom, M.R. and Sarker, M.M. (2018) The effect of materialistic value-orientation on religiosity in Bangladesh: An empirical investigation’, Religions, 9(1).
- Priadana, M. Sidik., & Sunarsi.D (2021) Metode Penelitian Kuantitatif. Tangerang: Pascal Books.
- Richins, M.L. & Dawson, S. (1992) A Consumer Values Orientation for Materialism and Its Measurement: Scale Development and Validation’, Journal of Consumer Research, 19(3), p. 303.
- Rodiah, S., Ardianni, I. and Herlina, A. (2019) Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Manajemen dan Budaya Organisasi Terhadap Kecurangan Akuntansi, Jurnal Akuntansi dan Ekonomika, 9(1), pp. 99-109.
- Sholihin, M., & Ratmono. D (2013). Analisis SEM-PLS Dengan WarpPLS 3.0. Yogyakarta: Penerbit Andi.
- Suastawan, I.M.I.D.P., Edy Sujana, S.E., Msi, A.K., Sulindawati, N.L.G.E. and SE Ak, M., (2017). Pengaruh Budaya Organisasi, Proactive Kecurangan Audit, Dan Whistleblowing Terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Bos (Studi Empiris Pada sekolah-sekolah di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1).
- Sugiyono, (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: CV Alphabet.
- Takalamingan, F.S., Harnovinsah., & Lenggogeni (2022) Pengaruh Tunjangan Kinerja, Budaya Organisasi, Tekanan, Kesempatan Dan Rasionalisasi Terhadap Kecurangan, Jurnal Magister Akuntansi Trisakti, 9(2), pp. 161–188.
- Tuannakota, T. M., (2012). Akuntansi Forensik dan Audit Investigatif. 2nd ed. Jakarta: Salemba Empat.
- Sabiila, V.R., Sholichah, I.F., & Amelasasih, P (2022) Pengaruh Religiusitas Terhadap Materialisme. Gresik. Jurnal Psikologi Teori dan Terapan, 3, pp. 290-299
References
ACFE. (2019), “Survei Fraud Indonesia”, Association of Certified Fraud Examiners, hal. 1–76.
Adekanmbi, F.P., & Ukpere, W.I., (2021). Employees’ attitude towards kecuranganulent behaviors: Investigating the effect of frugality and materialism. International Journal of Psychosocial Rehabilitation, 25(3), pp.381-394.
Adekanmbi, F.P., & Ukpere, W.I., 2020. Influence of materialism, job satisfaction, and perceived managerial trustworthiness on attitude towards kecuranganulent behaviours in selected Nigerian Universities. Interdisciplinary Journal of Psychology and Education, 57(7), pp.503-515.
Apriana, I.D.M.R., Indraswati, S.A.P.A. and Yuniasih, N.W. (2023). Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Dan Budaya Organisasi Terhadap Kecendrungan Kecurangan (Kecurangan) (Studi Kasus Pada LPD Se-Kecamatan Nusa Penida)’, Hita Akuntansi dan Keuangan Universitas Hindu Indonesia, 23.
Basri, Y. M., Yasni, H., Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and machiavellianism on government fraud: the moderating role. Problems and Perspectives in Management, 21(3), 100-112.
Basri, Y. M., Fadilla, O., & Azhar, A. (2021). Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective. Journal of Accounting Research, Organization and Economics, 4(2), 173-187.
Belk, R.W. (1985) Materialism: Trait Aspects of Living in the Material World, Journal of Consumer Research, 12(3), p. 265.
Burroughs, James E., and Aric Rindfleisch. Materialism and Well‐Being: A Conflicting Values Perspective. Journal of Consumer Research, vol. 29, no. 3, 2002, pp. 348–70. JSTOR,
Desviyana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis kecurangan pada pengelolaan dana desa dalam perspektif fraud hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50-73.
Ernandi, H., Izzah, F.N. and Ummah, S.R. (2023) Religiusitas Dan Materialism Terhadap Penggelapan Pajak Dengan Love Of Money Sebagai Variabel Moderasi’, Owner, 7(3), pp. 2612–2624.
Fade, A.M.R., Basri, Y.M. and Safitri, D. (2022) Fraud On Government: Reviewed From Organizational Ethical Culture, Leadership Style, And Love Of Money, Berkala Akuntansi dan Keuangan Indonesia, 7(1), pp. 113–139.
Fitri, F. (2020), Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), dan Kapabilitas (Capability) terhadap Pengadaan Barang / Jasa”, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol. 5 No. 1, hal. 69–84.
Fitriani, A. (2017) Peran Religiusitas Dalam Meningkatkan Psychological Well Being." Al-Adyan: Jurnal Studi Lintas Agama 11.1 (2017): 57-80.
Ghozali, I, & Hengky. L. (2015). Partial Least Squares : Konsep, Teknik dan Aplikasi Menggunakan SmartPLS 3.0 (edisi ke-2). Semarang : Universitas Diponegoro
Hey, J. D., Lewis, D. R., & Tillapaugh, D. J. (2013). Measuring religiosity and spiritual beliefs in the workplace: A review of research and implications for organizational science. In Research in the Sociology of Work (Vol. 24, pp. 229-255). Emerald Group Publishing Limited.
M. D. P. Suastawan, E. Sujana, and N. luh G. Sulindawati, Pengaruh Budaya Organisasi, Proactive Kecurangan Audit, dan Whistleblowing Terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Bos, e-journal S1 Ak Univ. Pendidik. Ganesha, vol. 1, no. 3, pp. 1–12, 2017.
Indrapraja, M. H. D., Agusti, R., & Mela, N. F. (2021). Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Kompetensi dan Religiusitas terhadap Kecurangan (Fraud) Aparatur Sipil Negara. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(2), 166-183.
Mowen, John, C., dan Minor, M., 2002, Perilaku Konsumen Jilid 1, Edisi Kelima (terjemahan), Jakarta: Erlangga.
Masoom, M.R. and Sarker, M.M. (2018) The effect of materialistic value-orientation on religiosity in Bangladesh: An empirical investigation’, Religions, 9(1).
Priadana, M. Sidik., & Sunarsi.D (2021) Metode Penelitian Kuantitatif. Tangerang: Pascal Books.
Richins, M.L. & Dawson, S. (1992) A Consumer Values Orientation for Materialism and Its Measurement: Scale Development and Validation’, Journal of Consumer Research, 19(3), p. 303.
Rodiah, S., Ardianni, I. and Herlina, A. (2019) Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Manajemen dan Budaya Organisasi Terhadap Kecurangan Akuntansi, Jurnal Akuntansi dan Ekonomika, 9(1), pp. 99-109.
Sholihin, M., & Ratmono. D (2013). Analisis SEM-PLS Dengan WarpPLS 3.0. Yogyakarta: Penerbit Andi.
Suastawan, I.M.I.D.P., Edy Sujana, S.E., Msi, A.K., Sulindawati, N.L.G.E. and SE Ak, M., (2017). Pengaruh Budaya Organisasi, Proactive Kecurangan Audit, Dan Whistleblowing Terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Bos (Studi Empiris Pada sekolah-sekolah di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1).
Sugiyono, (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: CV Alphabet.
Takalamingan, F.S., Harnovinsah., & Lenggogeni (2022) Pengaruh Tunjangan Kinerja, Budaya Organisasi, Tekanan, Kesempatan Dan Rasionalisasi Terhadap Kecurangan, Jurnal Magister Akuntansi Trisakti, 9(2), pp. 161–188.
Tuannakota, T. M., (2012). Akuntansi Forensik dan Audit Investigatif. 2nd ed. Jakarta: Salemba Empat.
Sabiila, V.R., Sholichah, I.F., & Amelasasih, P (2022) Pengaruh Religiusitas Terhadap Materialisme. Gresik. Jurnal Psikologi Teori dan Terapan, 3, pp. 290-299