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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Pembelajaran Fisika Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) Journal AL-MUDARRIS As-Syar'i : Jurnal Bimbingan & Konseling Keluarga Jurnal Manajemen Bisnis Eka Prasetya Language and Education Journal Kognitif: Jurnal Riset HOTS Pendidikan Matematika Jurnal Pendidikan Dasar dan Sosial Humaniora Jurnal Dedikasia : Jurnal Pengabdian Masyarakat Jurnal Kabar Masyarakat Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Journal of Management and Innovation Entrepreneurship (JMIE) Cendikia Pendidikan Jurnal Ilmu Komunikasi dan Sosial Politik Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Jurnal Penelitian Progresif (JPP) Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Intelek Insan Cendikia Tamilis Synex: Multidimensional Collaboration SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Pena Edukasia Journal of Accounting and Auditing
SITI NUR AISYAH
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting and Auditing

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Examining The Impact of Religiosity and Competence on Accounting Fraud:The Moderating Role of Pressure in Government Sectors Siti Nur Aisyah; Khairina Elfhana
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/55153352

Abstract

Purpose – The study exploress the influence of religiosity and competence on accounting fraud, with pressure as a moderating variable within the government sectors. This research emphasizes religiosity and competence in preventing accounting fraud Design/methodology/approach – The research employs a quantitative methods with a correlational approach. This study utilized questionnaires distributed to 53 employees Communication and Information and the Department of Education, the study employs SmartPLS and Moderated Regression Analysis Findings – Unexpectedly The results of this study reveal that religiosity has a positively and significanty influence on accounting fraud, while competence shows a negative but insignificant effect. Pressure does not significantly moderate these relationships. These results suggest a need to reevaluate how religiosity is internalized and practiced in workplace ethics Research limitations/implications – This research has several limitations. All variables used, namely religiosity and competence as independent variables, accounting fraud as the dependent variable, and pressure as a moderating variable are based on measurements via questionnaires. Thus, the data obtained only reflects the respondents' perceptions. it is recommended that they conduct further studies, considering the limitations that exist in this research. Moderating variables should be considered as independent variables, so that researchers can make more meaningful contributions to academic literature and base the development of more ethical business practices. Apart from that, the selection of different and more specific research objects, along with the involvement of a more diverse range of respondents, is also highly recommended.
Co-Authors Abdul Azis Acep Rahmat Agato Arjuna Putra Gulo Akhmad Rifqi Ramadhani Alvi Nur Ilmi Amelia Sholeha Ananda Salsabillah Zahra Arif Mubarok Arita Marini Aulia Khairunnisa Siregar Azka Zain Muhaimin Al Anwari Bayu Teta Boni Saputra Duwi Nuvitalia Fadhia Bimala Nur Insani Hanina Syarifah Hendri Sucipto Hesty Widiastuty Iin Purnamasari Irzan Jingga Rahma Aliya Jumiati Jumiati Jusni Wati Zai Khairina Elfhana Litha Ayu Ningsih Lutfi Rasyad Marcellino Adi Saputra Melati, Ria Miftahurrahmah Miftahurrahmah, Miftahurrahmah Mohamad Badrun Zaman Mohammad Afrizal Miradji Muhammad Hafizuddin Munthe, Ni'matul Ulya Nanda, Meutia Nengah Maharta Ni’matul Huda Nuratika Pasaribu Nuri Jamilah Fitriani Nurul Hidayah Nurul Indah Nasution Paulina Besty Fortinasari Puspa Indah Utami Rahman, Arief Aulia Rama Wijaya Abdul Rozak Rohmat Widiyanto Rorong, Michael Jibrael Rusmadi Awza Sabarun Sianipar, Bistok Silvia Silvia Silviana Anggraini Ardhya Putri Sinta Ria Sjaharani Permatasari Waluyo Sri Wahyuningsih Tasya Putri Rahayu Viola Nofrilia Wayan Suana Wigati Sunarsih Yessi Fitriani Yuri Hamidah Zahwa Alia Putri Zulfa Ahmad Kurniawan