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Journal : Jurnal Riset Akuntansi Kontemporer

SPIRITUALITY'S ROLE IN WEAKENING INTENTIONS FOR ACCOUNTING FRAUD Siska, Siska; Zulhelmy, Zulhelmy; Hidayat, Rizki; Yusniawati, Erni
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.11850

Abstract

Financial fraud in zakat institutions has the potential to erode public trust in zakat payment. The research aims at examining the role of spirituality in moderating the elements that affected accounting fraud intention. The method used was a quantitative research with 170 respondents with a focus on Zakat management entities in Riau Province. The research’s data analysis method used the Moderated Structural Equation Model (MSEM). The findings of this research suggested that spirituality could reduce the impact of opportunity on accounting fraud intention. However, spirituality could not reduce the impact of rationalization and ego on accounting fraud intention. This had implications for organizations to pay more attention to psychological components, particularly spirituality, to minimize accounting fraud.
Co-Authors Abdul Mukit Abdul Rahman Adityawarman Hidayat, Adityawarman Aflizah, Nur Afriza, Afriza Aji, Maskhul Alhadi, Zikri Annisa, Meivia Annisa, Riska Riyana Argarini, Diah ariyanto, sanusi Aryanto, Gani Putri Azhari Syarief Bahri, Khairul Desriyeni, Desriyeni Eka Pandu Cynthia, Eka Pandu Fajar, Kana Fatimatuzahro, Siti Fauziyyah, Zahra Febi Yanto, Febi Febrianti, Tressia Feriyanti, Yang Gusti Ginanjar Rahmawan, Ginanjar H, Harry Aulia Halim, Putri Aliyah Tamima Halimahtussakdiah, Halimahtussakdiah Henry Prasetyo, Henry Hidayanti, Dwi Nur Hidayat Hidayat Hutasuhut, Arti Febriyani Indriani Indriani Iqbal, Moh Kasman Ediputra, Kasman Lussy Midani Rizki Maisyarah, Renny Masdiana Masdiana Mazziyah, Fitri Farihatul Meiyanti, Elni Mubarok, Sabiqul Mudasir Mudasir Muhammad Fikry Muhammad Muhammad Muti'ah, Siti mutiah, siti Naziyah, Naziyah Nursasmita, Rizqi Nurul Islami, Nurul Nurul Yakin Oktaviana, Nadia Permaha, Owan Ratna Purwo Subekti Putra, Reza Putri, Adinda Julia Rahmatullah, Muhammad Rizky Rasman, Damayanti Bunga Pertiwi Retno Widowati Riandini, Ory Riyanto, Putri Sahara Rodhiyah Mardhiyyah Roza, Azmi Sahira, Adinda Said, Faridah Mohd Said, Mohamed Saifulaman Mohamed Saputri, Eki Nining Sembiring, Tesalonika Senasi, Vally Siska Siska Siti Nurhayati Sjahriani, Tessa Sukamti, Nita Suralaga, Cholisah Suripto, Heri Tri Kusmita Triswanti, Nia Venessa Agusta Gogali Walmashitoh, Suranti Widasari Sri Gitarja, Widasari Sri Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Yakin, Ainol Yuliani, Nadia Yunanda, Alif Yusniawati, Erni Yusra, Yusra Zainal Arifin Zulhelmy