Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

APAKAH MATERIALISME DAN BUDAYA ORGANISASI BERPENGARUH TERHADAP TERJADINYA KECURANGAN? PERAN RELIGIUSITAS SEBAGAI MODERASI: DO MATERIALISM AND ORGANIZATIONAL CULTURE INFLUENCE THE OCCURRENCE OF FRAUD? THE ROLE OF RELIGIOSITY AS MODERATION

Fadhillah, Muhammad Yafi (Unknown)
Yesi Mutia Basri (Unknown)
Yasni, Hariadi (Unknown)



Article Info

Publish Date
30 Nov 2024

Abstract

Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in the Pekanbaru City Government, which was 7164 people. This study uses a quantitative method. The sampling technique used purposive sampling, with the characteristics of ASN who have positions. The data collection technique used a questionnaire by distributing questionnaires via google forms. There were 118 questionnaires analyzed. The results of data analysis using SmartPLS 3.0 showed that materialism had no effect, organizational culture had a negative effect, religiosity strengthened the influence of materialism, religiosity strengthened the influence of organizational culture on the tendency of fraud in ASN Pekanbaru City Government. The results of this study are expected to contribute to the government in efforts to reduce and prevent fraudulent acts, especially in the government sector.

Copyrights © 2024






Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...