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Organizational culture, power distance and corruption: The mediating role of religiosity Maulidi, Ach; Wisnu Girindratama, Muhammad; Soeherman, Bonnie; Arastyo Andono, Fidelis
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4795

We examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.

Sosialisasi Budaya Anti Korupsi Melalui Ilmu Akuntansi Forensik di SMA Katolik St. Louis 1 Surabaya Maulidi, Ach; Putra, Aris Surya; Sugiarti, Yenny; Putra, Evan Sutanto; Koan, Dianne Frisko; Purnomo, Hanny
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 2 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i2.1332

Korupsi merupakan masalah serius yang merusak kehidupan bangsa dan harus dicegah sejak usia muda. Kegiatan pengabdian ini bertujuan untuk menanamkan budaya anti korupsi di kalangan siswa SMA melalui sosialisasi ilmu akuntansi forensik. Akuntansi forensik dikenalkan sebagai ilmu yang mampu mendeteksi dan mencegah kecurangan, serta mendorong siswa untuk berpikir kritis, jujur, dan bertanggung jawab. Kegiatan ini dilaksanakan di SMA Katolik St. Louis 1 Surabaya dengan metode ceramah, studi kasus, diskusi, dan tanya jawab. Materi disusun sederhana dan kontekstual agar mudah dipahami siswa. Salah satu studi kasus yang dibahas adalah kasus PT Timah, yang menunjukkan dampak besar korupsi terhadap negara. Hasil kegiatan menunjukkan bahwa siswa antusias dan lebih sadar akan pentingnya kejujuran dalam kehidupan sehari-hari. Guru dan sekolah mendukung penuh program ini dan siap menjalin kerja sama lanjutan. Dengan sinergi antara universitas dan sekolah, diharapkan kegiatan ini menjadi awal pembentukan generasi muda yang jujur dan berintegritas. Program ini juga memperkuat peran perguruan tinggi sebagai agen perubahan yang berdampak langsung bagi masyarakat.

Organizational culture, power distance and corruption: The mediating role of religiosity Maulidi, Ach; Wisnu Girindratama, Muhammad; Soeherman, Bonnie; Arastyo Andono, Fidelis
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4795

We examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.

Deconstructing Religiosity-Green Finance Relationship: The Role of Organizational Factors Girindratama, Muhammad Wisnu; Maulidi, Ach; Alnajar, Ali Elazumi Ali; Mela, Ali Abdullah
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.45856

Research originality: This study links religiosity to green finance in emerging-market banks, highlighting internal drivers, green HRM, organizational identity, and leadership over external pressures. It uniquely shows how personal beliefs shape sustainable finance through cultural and theoretical pathways. Research objectives: The research aims to examine how religiosity affects the willingness of banks to engage in green finance, and under what conditions this relationship is strengthened. Research methods: The research employs a quantitative survey method involving employees across both private and state-owned banking institutions within the specified province, involving a cross-section of 43 banks. Structural equation modelling is used to test the hypothesised relationships. Empirical result: The results reveal that religiosity influences green finance indirectly through the enhancement of internal organisational capacities. Specifically, religiosity strengthens environmental values and practices within human resource systems, leadership approaches, and organisational identity, which in turn foster commitment to green financial strategies. Implications: These findings highlight the strategic importance of cultural and leadership-based resources in promoting environmental sustainability in the banking sector. JEL Classification: G21, Q56, M14, J53, L21

The Whispering Guardian: Religiosity and Internal Whistleblowing in the Realm of ‘Normalized’ Corruption Maulidi, Ach; Rizal, Ach. Syaiful; Ali Alnajar, Ali Elazumi; Hastuti, Maria Eugenia; Ben Galboun, Abdalmenam Ramadan
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

This study aims to fill the theoretical and empirical gaps by investigating whether religiosity can serve as a moral counterforce to perceived risks, or whether corruption weakens its impact, leading to moral disengagement or rationalized silence. This study is unique in its use of Person-Organization fit theory as a conceptual framework. Data for this study were obtained through a structured questionnaire administered to Indonesian public servants. A purposive sampling strategy was employed to select specific local government institutions aligned with the study's objectives. A total of 157 valid responses were analyzed. For the empirical examination, Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized as the primary analytical technique. These study findings indicate that religiosity has a positive influence on the internal whistleblowing system, suggesting that individuals with strong religious values are more likely to report misconduct. Conversely, corruption negatively affects internal whistleblowing, reinforcing the idea that corrupt environments discourage employees from speaking up. Interestingly, however, corruption does not moderate the relationship between religiosity and whistleblowing. These insights are particularly critical in the present times, as they demonstrate that while corruption weakens whistleblowing overall, it does not diminish the ethical influence of religiosity. This has important implications for policymakers and public institutions in Indonesia and beyond, as it highlights the need to strengthen whistleblowing mechanisms while recognizing the role of personal moral values in fostering ethical behavior.

Corruption Risk Management: Power Distance, Organisational Culture and Corruption Maulidi, Ach; Soeherman, Bonnie; Aisyaturrahmi; Arastyo Andono, Fidelis
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p152-168

Introduction/ Main Objective: The aim of this study is to examine the complex relationship between power distance, organisational culture, and corruption. Background Problems: The study of corruption, organisational culture, and power distance has been addressed by numerous scholars, yet these investigations often fail to account for the complexity and interplay of these factors within distinct organisational environments. Research Methods: We distributed questionnaires to public servants in Indonesian local governments and analysed the collected data using PLS-SEM. Findings: While earlier research has tended to isolate individual variables or oversimplify complex dynamics, our study demonstrates the complex interactions between power distance, organisational culture, and corruption. Interestingly, familial, gender, and marital factors show negligible direct effects on corruption, challenging assumptions that personal demographics may have predictive power over such systemic behaviors. However, the influence of organisational culture on corruption, demonstrated by a significant negative effect, presents a compelling finding. Conclusion: We provide new insights that have both theoretical and practical implications. Our findings call for a shift in how corruption is understood and addressed, moving away from simplistic models and towards a more holistic approach that considers the broader organisational and systemic factors at play.

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