Jurnal Akuntansi & Auditing Indonesia
Vol 26, No 2 (2022)

Gender, religiosity, and fraud: The role of unethical behavior as mediation

Yesi Mutia Basri (Department of Accounting, Universitas Riau, Pekanbaru, Indonesia)
Sabrina Ardhya Putri Rahmola (Department of Accounting, Universitas Riau, Pekanbaru, Indonesia)
Hariadi (Department of Accounting, Universitas Riau, Pekanbaru, Indonesia)



Article Info

Publish Date
02 Mar 2023

Abstract

The government is an institution that cannot be separated from fraud cases. This study analyzed how gender and religiosity affect fraud with unethical behavior as mediation. The population in this study was the State Civil Apparatus in the Pekanbaru City Government. Through a purposive sampling technique, the researcher found that 380 National Civil Apparatuses participated in this study. The questionnaire was sent directly to the respondents to collect the data. Meanwhile, the data was analyzed by WarpPLS 6.0. The finding shows that gender and religiosity influence unethical behavior and fraud. There are behavioral differences between men and women in behavior that affect fraud. Women behave more ethically, which shows a low level of fraud. The officials who have a high level of religiosity will behave more ethically and can lower the level of fraud. This study also proves that unethical behavior can mediate the relationship between gender and religiosity. It has also contributed to the government conducting ethics training for the country's civil apparatus.

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Journal Info

Abbrev

JAAI

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication ...