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Journal : Journal Integration of Management Studies

The Influence of Morality and Integrity on Corporate Performance with Anti-Fraud Awareness as an Intervening Variable at PT XYZ Ali, Mariyuana Abdussamad; Dayona, Gurawan; Sofiati, Nunung Ayu
Journal Integration of Management Studies Vol. 3 No. 3 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i3.396

Abstract

The phenomenon of fraud within Indonesian state-owned enterprises (SOEs) is becoming increasingly complex and has far-reaching impacts on both company performance and reputation; PT XYZ, as a strategic entity responsible for managing national infrastructure, is highly vulnerable to fraud, which can lead to financial losses and a decline in public trust. With anti-fraud awareness serving as an intervening factor, this study aims to investigate how morality and integrity affect business performance. Academic study employs is quantitative explanatory design using validated questionnaires. Data were collected from 160 employees of PT XYZ’s subsidiary. Analysis was conducted using SmartPLS 3. The study emphasizes the development of an integrative model that simultaneously incorporates the dimensions of morality, integrity, and anti-fraud awareness into a framework of influence on company performance. This model is the first to be tested empirically of its kind., particularly within the context of Indonesia’s infrastructure sector, contributing both theoretical and practical insights into value-based anti-fraud studies in public listed companies. The model introduces a conceptual approach that positions anti-fraud awareness as a mediating element between moral values and integrity, and organizational performance—an area that has been scarcely explored quantitatively in the governance of strategic public enterprises. The findings reveal that morality and integrity have a strong influence on corporate performance. This demonstrates that individual character quality contributes significantly to achieving cleaner and more accountable organizational outcomes. The practical implications of this research support the importance of transforming work culture through value-based human resource development strategies, such as the establishment of a Global Integrity Mentorship Program, implementation of Ethics Nudging, and enhancement of the Psychological Safety Index to foster collective awareness of fraud risk.
Co-Authors Abdul Aziz Mubarok, Dadan Ade Salman Alfarisi Admaja, Firma Agustin Dwi agung setiawan Albert Gamot Malau Aldi Rahman Lazuardi Alfarisi, Ade Salman Ali , Mochammad Mukti Ali, Mariyuana Abdussamad Ali, Mochamad Mukti Amanati, Nuzul Ana Hadiana Ana Hadiana, Ana Andi Sukandi Andrean, Meilani Eka Putri Andriasan Sudarso Anggono Anggono Raras Tirto Sakti Anggono Raras Tirto Sakti Anggono Raras Tirto Sakti Anggraeni, Yulia Dyah Anindya, Sevina Hanisa April Gunawan Malau Aris Setiyani Aris Setiyani, Aris Asep Toni Muharam Asti Nur Aryanti Asti Nur Aryanti Astiana Nengsi Astrin Kusumawardani Azis, Dadan Abdul Aziz, Dadan Abdul Benny Bernadus Bernadus, Benny Cahyono, Yoyok Cecep Pahrudin Chandra, Rama Christimulia Purnama Trimurti Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Daffa, Fauzan Dayan Hakim Natigor Dayon, Gurawan Dayona Ismail, Gurawan Dayona, Gurawan Dedi Kurniawan Detya Wiryany Devyanthi Syarif Dyah Purnamasari Egi Fernandez Ekapaula, Rolla Fadhilah, Alfi Fauzi Fajar, Kartika Bunga Fauzan Daffa Fauzy, Ryan Marshal Febrianto Febrianto, Febrianto Febriyanti, Karina Fernandez, Egi Fitria Ariyani Fitria Ariyani Frans, Raja G, Syahrul Nursapni Ganesha, Dicky Tri Gurawan Dayona Gurawan Dayona Ismail Gurawan Dayona Ismail Gustiawan, Rudi Hamdani, Deni Hamdani, Erico Haris Oky Adi Supinta Hendriawanto, Hendriawanto Herlina, Heni Hikmah, Agung Mohamad Hisashi, Rendy Mahardhika Indah Susanti Indra Sani Irving Ignatius Paul Luntungan Irving Irving Ignatius Paul Luntungan Ismail, Gurawan Dayona Ita Kumaratih Jaya, Rama Chandra Jordan, Reza Josua Panatap Soehaditama Jupri Pringadi Kamal, Muhhammad Ikhsan Khairunisya, Hania Kumaratih, Ita Lazuardi, Aldi Rahman Lili Suryati Louise Panggabean, Helena Luntungan, Irving Ignatius Paul Luntungan, Irving Irving Ignatius Paul Meilani Eka Putri Andrean Mochammad Mukti Ali Mochammad Subagio Mohamad Zaini, Mohamad Muhammad Ishar, Muhammad Mukti Ali, Mochamad Mukti Ali, Mochammad Mulyawan Safwandy Nugraha Munjinadir, Hafid Muttaqin, Ridlwan Nana Trisnawati Nandan Limakrisna Nengsi, Astiana Nenobais, Manoakh Novia Indah Lestari Noviani, Dinda Nur Mastuti, Dian Nur Sumawidjaya, Riyandi Nuradina, Kartika Palupi Permata Rahmi Palupi Permata Rahmi Pertiwi, R. Dewi Prasetiyo, Wildan Guretno Pratiwi, Nunur Fitri Prayoga, Rahmat Prilaksono, Kursusantyo Dudung Primadi Candra Susanto Prinska Damara Sastri Pujianto, Gatot Purbanuara Parlindungan Sitorus Purnamasari, Weny Purwoko, Harry Puspita, Irna Puspo Arianty, Kiki Rama Chandra Jaya Raras Tirto Sakti, Anggono Rendi, Pras Rendy, Pras Ridlwan Muttaqin Ridwan Ramadhan Rimayani, Rimayani Rintis Eko Widodo Riyandi Nur Sumawidjaja Riyandi Nur Sumawidjaya Rizki Fathurrahman Septian Rohmatullah Rona Tumiur Mauli Carolin Simorangkir Safitri, Meilina Sani, Indra Setiawan, Naufal Alip Putra Sidjabat, Sonya Sofyan, Hadiyan Nur Solihah, Maya Sonya Sidjabat Sudarmadji, Harrys Sudaryo , Yoyo Sugandi, Akhmad Sugiarti Sugiarti Suhendra, Agus Sujatmika, Dendi Sumawidjaya, Riyadi Nur Sumawidjaya, Riyandi Nur Sutisna Sutisna Syarif, Devyanthi Tedy, Hilmanius Thessa Tri Astuty Tjipto Sajekti Viryal Iga Utari Wardana, Wikrama Wiara Sanchia Grafita Ryana Devi Widodo, Rintis Eko Widyastuti Nurmalia Utami WIjayanthi, Ida Ayu Trisna Wikrama Wardana Wiryani, Detya Yosi Pahala Yoyo Sudaryo Yoyo Sudaryo Yuningsih, Salsa Billa Putri