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Desipradani, Gita
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Fraud Mitigation at Muhammadiyah Schools with Moral Sensitivity as a Moderating Variable Gita Desipradani; Rahila Amanatul Ummah; Fauzie Senoaji; Muhammad Kemal Amroni; Astri Puji Nur Rohmah
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5710

Abstract

This study aims to analyze the influence of ethical leadership, whistleblowing systems, and internal controls on fraud mitigation in Muhammadiyah schools, with moral sensitivity as moderating variable. The research approach used was quantitative, involving the distribution of questionnaires to 54 respondents consisting of school administrators and financial staff within the Muhammadiyah environment. Data analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling. The results indicate that only internal controls have a significant effect on fraud mitigation. Conversely, ethical leadership and whistleblowing systems do not have a significant effect. Furthermore, moral sensitivity was found to be unable to moderate the relationship between independent variables and fraud mitigation. These findings indicate that within a homogeneous, religion-based organizational environment, strengthening formal governance systems and rigid internal audits is far more effective in reducing the risk of fraud than merely relying on individual moral attributes or existing reporting mechanisms.
Co-Authors Afifah Nur Aini Ali Fais, Ali Andrianto Andrianto Anna Marina Astri Puji Nur Rohmah Da’im, Suli Da’im, Suli Eka Fatma Yuli Tantri Fauzie Senoaji Fitri Nuraini Fitriyah, Kurnia Lailatul Hadi Sucipto, Hadi Halimatus Sa'diyah Halimatus Sa’diyah Halimatus Sa’diyah Hani Esti Diakurnia Imazizah Athabarani Indah Kurniawati Irmawanto, Rudi Irwansyah Irwansyah Kartika Sari Krissantina Eferyn Lihabi, Lihabi Ma’ruf Sya’ban Mochammad Syaiful Arifin Mochklas, Mochamad Moh. Ali Muhammad Anang Firmansyah Muhammad Kemal Amroni Nikhlatul Hasanah Nor Maulidiya Febriyanti Novika Adinda Dwi Nyimas Wardatul Afiqoh Pranugraha, Aftha Ferdian Rahila Amanatul Ummah Ridho Akbar Rifky Belva Effanda Roosmawarni, Anita Sa'diyah, Halimatus Sabiluddin, M. Sentot Imam Wahjono Surahman, Dedy Tyasha Ayu Melynda Sari Wahyu Surya Kartika Dewi Yessie Ardina Kusuma Yuni Ratnasari Zeni Rusmawati