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Antecedent Variables and Consequences of Religiosity on Fraud

Tubagus, Ismail (2019) Antecedent Variables and Consequences of Religiosity on Fraud. International Journal of Financial Research, 11 (1). pp. 43-48. ISSN 19234023, 19234031

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This study aims to analyze the antecedent variables of religiosity (suitability of compensation, money ethics and internal control system) and the consequences on accounting fraud among regional officials. The study method used here was descriptive quantitative method with a correlation approach, the sampling used purposive sampling technique. Data collection in this study was conducted by distributing questionnaires to the officials of the Regional Work Units (SKPD) of Serang City and Regency. Data analysis used Structural Equation Modelling (SEM) with SmartPLS program. The results of the study showed that the suitability of compensation had a negative effect, money ethics had a positive effect, the internal control system had a negative effect and religiosity had a negative effect on accounting fraud among the regional officials. Then the suitability of compensation, money ethics and internal control systems were proved to be the antecedent variables of religiosity. Keywords: suitability of compensation, money ethics, internal control system, religiosity and accounting fraud

Item Type: Article
AuthorTubagus, Ismail197312302001121001
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Prof Tubagus Ismail
Date Deposited: 09 Nov 2021 10:07
Last Modified: 09 Nov 2021 10:07

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