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Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Journal of Islamic Accounting and Finance Research

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Title Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
 
Creator Istifadah, Rikyan Ulil
Senjani, Yayu Putri
 
Subject —
misappropriation; diamond fraud; personal ethics; understanding religiosity
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Description Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.
 
Publisher Universitas Islam Negeri (UIN) Walisongo Semarang
 
Contributor —
 
Date 2020-05-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Quantitative
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/jiafr/article/view/4712
10.21580/jiafr.2020.2.1.4712
 
Source Journal of Islamic Accounting and Finance Research; Vol 2, No 1 (2020); 91-116
2714-8122
2715-0429
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/jiafr/article/view/4712/pdf
 
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Rights Copyright (c) 2020 Journal of Islamic Accounting and Finance Research
http://creativecommons.org/licenses/by-sa/4.0