Open AccessAntecedent Variables and Consequences of Religiosity on Fraud
Author(s) -
Muhamad Taqi,
Sabaruddinsah,
Tubagus Ismail,
. Meutia
Publication year - 2019
Publication title -
international journal of financial research
Language(s) - English
Resource type - Journals
eISSN - 1923-4031
pISSN - 1923-4023
DOI - 10.5430/ijfr.v11n1p43
Subject(s) - religiosity , antecedent (behavioral psychology) , nonprobability sampling , structural equation modeling , compensation (psychology) , psychology , control (management) , social psychology , accounting , business , sociology , statistics , economics , management , population , demography , mathematics
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.