Media Riset Akuntansi Auditing & Informasi
Vol. 26 No. 2 (2026): September

Do Corrupt Behaviours Spur the Normalisation of Power Distance?: Reactions of Religiosity and Organisational Culture from Social Capital Theory

Ach Maulidi (Accounting Departement, University of Surabaya, Indonesia)
Muhammad Wisnu Girindratama (Accounting Departement, University of Surabaya, Indonesia)



Article Info

Publish Date
26 Oct 2026

Abstract

This study examines the reverse logic of whether corrupt behaviour can lead to the normalisation of power distance. It explores how this relationship is influenced by factors such as religiosity and organisational culture. Unlike prior research, which predominantly asserts that power distance fosters corruption, this study challenges the conventional perspective by testing the opposite scenario – an area previously unexplored. The analysis draws on insights from employees within the local government sector. The results indicate a negative correlation between corruption and religiosity, a positive correlation between religiosity and organisational culture, and a positive correlation between organisational culture and power distance. Then, we found that religiosity mediates negatively the relationship between corruption and organisational culture. Additionally, the study suggests that organisational culture mediates positively for the relationship between religiosity and power distance. The study provides ground-breaking insights into the dual mediating roles: religiosity negatively mediates the link between corruption and organisational culture, while organisational culture positively mediates the relationship between religiosity and power distance. This dual mediation framework, which has not been previously explored, advances the understanding of how social capital constructs evolve in environments affected by corruption, offering a nuanced approach to addressing power dynamics in organisational settings.

Copyrights © 2026






Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...