The influence of felt financial accountability, religiosity, and morality on fraud prevention in faith-based non-governmental organizations: Whistleblowing as a moderator

Sasmoko, Ari
Sofyani, Hafiez

Journal of Accounting and Investment
Vol. 27 No. 2: May 2026

Research aims: This study examines the influence of felt financial accountability, religiosity, and morality on fraud prevention with whistleblowing as a moderating variable in faith-based non-governmental organizations. Design/Methodology/Approach: This study employs a quantitative, survey-based approach involving individuals directly engaged in financial management. The sampling technique used was accidental sampling, resulting in 95 completed responses. Data were analyzed using statistical procedures to examine the relationships among the proposed variables. Research findings: The results indicate that felt financial accountability and religiosity have a positive effect on fraud prevention, whereas morality does not. Moreover, whistleblowing strengthens the relationship between morality and fraud prevention but weakens the relationship between religiosity and fraud prevention. However, whistleblowing does not moderate the relationship between felt financial accountability and fraud prevention. Theoretical contribution/Originality: This study contributes to the fraud prevention literature by examining the role of individual ethical and psychological factors, including felt financial accountability, religiosity, and morality, while incorporating whistleblowing as a moderating mechanism. This study also provides new insights by investigating fraud prevention within the underexplored context of faith-based non-governmental organizations. Practitioner/Policy implication: This study highlights the importance of strengthening accountability systems, ethical values, and whistleblowing mechanisms for non-governmental organizations. Effective oversight and reporting channels can enhance the role of internal factors in preventing fraudulent behavior. Research Limitations/Implications: This study is limited to faith-based non-governmental organizations in Indonesia, with data collected from organizations located in a specific geographical area. Future research may extend the investigation to broader non-profit contexts and different organizational settings.