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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Bina Bangsa Ekonomika
Jefry Gasperz
Universitas Pattimura
Economics, Econometrics & Finance

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PENGARUH LOVE OF MONEY, MACHIAVELLIAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN EFEKTIVITAS PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI : STUDI EMPIRIS PADA OPD KAB. MALUKU TENGGARA Jefry Gasperz; Franco Benony Limba; Aisyah Az Zahrah
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.549

Abstract

This study aims to examine the effect of love of money and Machiavellian on the tendency of accounting fraud with the effectiveness of internal control as a moderating variable. Respondents in this study were employees of the Office and OPD Agency of Southeast Maluku Regency. The population in this study were all employees who worked at the Office and OPD Agency of Southeast Maluku Regency, the number of respondents who sampled this study were 130 people who worked at the Office and OPD Agency of Southeast Maluku Regency. The data collection method used in this study is to use the questionnaire method. This method uses the distribution of questionnaires to the sample and the sampling technique used is purposive sampling. While the data processing method used by researchers is Moderated Regression Analysis (MRA). The results of this study indicate that love of money and Machiavellian have a positive effect on the tendency of accounting fraud, while the effectiveness of internal control has no effect in moderating the effect of love of money and Machiavellian on the tendency of accounting fraud
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province) Alexander Rivan Gaspersz; Dwi Haryanti; Paul Usmany; Christina Sososutiksno; Jefry Gasperz
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9949

Abstract

This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
Co-Authors Aisyah Az Zahrah Alexander Rivan Gaspersz CHRISTINA SOSOSUTIKSNO Dwi Haryanti FRANCO BENONY LIMBA Usmany, Paul