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Rahmayani, Vita
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Economics, Econometrics & Finance Social Sciences

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Personal Behavioral Factors that Influence Corruption in the Electricity Business Sector: Internal Auditor’s Perspective Rahmayani, Vita; Br Simbolon, Astika Lorena; Rahmani, Rizki; Kharis, Ridwan
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.386

Abstract

Corruption is defined as an extraordinary crime by law because it has a detrimental impact and causes public condemnation. Data trends show an increase in corruption cases in Indonesia every year by 32% over the past five years, both in cases and perpetrators, including in electricity sector companies. The electricity business, with its inherent business environment, is one of the most vulnerable sectors. This study aims to examine personal behavioral factors, in accordance with research conducted by Albrecht, which greatly influence corruption in electricity business organizations. This study uses a causal associative approach to obtain the ten most expected personal behavioral factors based on expert assessments, which are then evaluated by internal auditors who are employees of electricity business organizations. Furthermore, the results of the study are validated to determine the factors that significantly influence corruption using the t-test method with a significance threshold of ? <0.05. The test results show that high personal debt, excessive lifestyle, and sales behavior significantly influence corruption. Based on the results of this study, electricity business organizations can develop their internal controls by considering these factors to prevent corruption.
Co-Authors Br Simbolon, Astika Lorena Kharis, Ridwan Rahmani, Rizki