Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 591 Download : 535

Downloads

Download data is not yet available.

Main Article Content

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.

Keywords

fraud gender religiosity unethical behavior state civil apparatus

Article Details

License

Copyright (c) 2022 Yesi Mutia Basri, Sabrina Ardhya Putri Rahmola, Hariadi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

References

  1. ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
  2. Ameer, R., & Othman, R. (2021). Gender, fraud opportunity, and rationalisation. Journal of Criminology, 55(1). https://doi.org/https://doi.org/10.1177%2F26338076211065180
  3. Andayani, Y., & Fitria Sari, V. (2019). Pengaruh daya saing, gender, fraud diamond terhadap perilaku kecurangan akademik mahasiswa (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Negeri Padang). Jurnal Eksplorasi Akuntansi, 1(3), 1458–1471.
  4. Andayani, Y., & Sari, V. F. (2019). Pengaruh daya saing, gender, fraud diamond terhadap perilaku kecurangan akademik mahasiswa. Jurnal Eksplorasi Akuntansi, 1(3), 1458–1471.
  5. Apsari, H. L. (2016). Pengaruh gender dan sistem kompensasi terhadap kecurangan akuntansi. Bisnis Universitas Jember.
  6. Aydemir, M., & Egilmez, O. (2010). An Important antecedent of ethical/unethical behavior: religiosity. Eurasian Journal of Business and Economics, 3(6), 71–84.
  7. Bageac, D., Furrer, O., & Reynaud, E. (2011). Management Students’ Attitudes toward Business Ethics: A Comparison between France and Romania. Journal of Business Ethics, 98(3), 391–406.
  8. Billicota, Y. (2020). KPK diminta usut proyek pembangunan perkantoran pemkot Pekanbaru di Tenayan Raya. Merdeka.Com. Retrieved from https://www.merdeka.com/peristiwa/kpk-diminta-usut-proyek-pembangunan-perkantoran-pemkot-pekanbaru-di-tenayan-raya.html
  9. Blakely, T. J., & Dziadosz, G. M. (2015). Application of attachment theory in clinical social work. Health & Social Work, 40(4), 283–289. https://doi.org/10.1093/hsw/hlv059
  10. Buckley, M. R., Wiese, D. S., & Harvey, M. G. (1998). An Investigation into Dimensions of Unethical Behavior. Journal of Education for Bussiness, 73(5), 284-290.
  11. Budiarto, D. S., & Setyoningtyas, Y. (2019). Rules Enforcement and unethical behavior: empirical research on employee fraud in local government agencies. International Journal of Business Economics (IJBE), 1(1), 38–48. https://doi.org/10.30596/ijbe.v1i1.3314
  12. Cahyadi, M. F., & Sujana, E. (2020). Pengaruh religiusitas, integritas dan penegakan peraturan terhadap fraud pada pengelolaan keuangan desa. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2).
  13. Cohen, J. R., Pant, L. W., & Sharp, D. J. (1993). Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizon, 7(3).
  14. Correll, S. J., & Ridgeway, C. L. (2006). Expectation states theory. In Handbooks of Sociology and Social Research. https://doi.org/10.1007/0-387-36921-X_2
  15. Desviana, D., Basri, Y. M., & Nasrizal, N. (2020). Analisis Kecurangan pada pengelolaan dana desa dalam perspektif fraud hexagon. Studi Akuntansi Dan Keuangan Indonesia, 3(1), 50–73. https://doi.org/10.21632/saki.3.1.50-73
  16. Dewi, S. R. (2006). gender mainstreaming feminisme, gender dan transformasi institusi, dalam jurnal perempuan, No.50. Yayasan Jurnal Perempuan.
  17. Eagly, A. H., & Karau, S. J. (2002). Role congruity theory of prejudice toward female leaders. In Psychological Review (Vol. 109, pp. 573–598). American Psychological Association. https://doi.org/10.1037/0033-295X.109.3.573
  18. Elbert, J. R., & Griffin, R. W. (1999). Business Essentials. Prentice Hall PTR. https://books.google.co.id/books?id=lMu4RxL0DRwC
  19. Fakih, M. (2008). Analisis gender dan transformasi sosial. INSIST Press.
  20. Fariza, M. S., & Salahdudin, Y. (2015). Religiosity of muslim adolescents from single parent families living in government-subsidised settlement. Global Journal Al-Thaqafah, 5(2), 31–42.
  21. Fitri, T. F., & Pramadi, A. (2019). Kecurangan akademik ditinjau dari religiusitas dan jenis kelamin pada sekolah menengah atas yang berbasis agama. CALYPTRA, 7(2), 1465–1475.
  22. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement. Journal of Marketing Research, 18(1), 39–50. https://doi.org/http://dx.doi.org/10.2307/3151312
  23. Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, edisi 9. Badan Penerbit Universitas Diponegoro.
  24. Ghozali, I. (2016). Aplikasi Analisis Multivariete IBM SPSS. In Semarang, Universitas Diponegoro. https://doi.org/10.1017/CBO9781107415324.004
  25. Ghozali, I., & Latan, H. (2015). Partial Least Squares : Concepts, Techniques and Applications Using Smarts Pls 3 (2nd ed.). Universitas Diponegoro.
  26. Hair, J. F., Black, W. C., Babin, J. B., & Anderson, R. E. (2010). Multivariate data analysis. Amazon.
  27. Hamdani, R., Siregar, D. I., Marpaung, A. P., Gonggo, R. A., & Sulistiyanti, U. (2022). Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity. Journal of Contemporary Accounting, 4(1), 10-22. https://doi.org/10.20885/jca.vol4.iss1.art2
  28. Hamidah, S., & Reskino, R. (2021). Study of fraud tendency: the role of unethical behaviors as mediation. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 7(1), 14. https://doi.org/10.20473/jebis.v7i1.23554
  29. Hilliard, T., & Neidermeyer, P. E. (2018). The gendering of fraud: an international investigation. Journal of Financial Crime, 25(3), 811–837. https://doi.org/10.1108/JFC-08-2017-0074
  30. Indrapraja, M. H. D., Agusti, R., & Mela, N. F. (2021). Pengaruh gaya kepemimpinan, budaya organisasi, kompetensi, dan religiusitas terhadap kecurangan (fraud) aparatur sipil negara. CURRENT :Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(3), 402–423. https://doi.org/https://doi.org/10.31258/jc.2.2.166-183
  31. Jaelani, A. (2020). Pengaruh religiusitas, pengendalian internal, dan budaya organisasi terhadap pencegahan fraud dengan dimoderasi oleh work-family conflict. UIN Syarif Hidayatullah Jakarta.
  32. Kalau, A. A., & Leksair, S. (2020). Pengaruh Efektivitas pengendalian internal, ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecuranngan akuntansi (studi pada perusahaan badan usaha milik negara di Ambon). Jurnal Cita Ekonomika, 14(2), 99–110.
  33. Kharismawati, K., & Sari, R. C. (2019). Pengaruh Ethical framework, pengetahuan etika dan religiusitas terhadap persepsi etis mengenai praktik creative accounting. Jurnal Fakultas Ekonomi Universitas Negeri Yogyakarta, 7(8), 1–12.
  34. Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. Journal of Applied Psychology, 95(1), 1–31. https://doi.org/10.1037/a0017103
  35. Klein, G., & Shtudiner, Z. (2020). Judging severity of unethical workplace behavior: Attractiveness and gender as status characteristics. BRQ Business Research Quarterly, 24(1), 19–33. https://doi.org/10.1177/2340944420916100
  36. Koenig, A. M., & Eagly, A. H. (2014). Evidence for the social role theory of stereotype content: observations of groups’ roles shape stereotypes. Journal of Personality and Social Psychology, 107(3), 371–392. https://doi.org/10.1037/a0037215
  37. Kohlberg, L. (1969). Stage and sequence: The cognitive-development approach to socialization. In D. A. Goslin (Ed.), Handbook of Socialization Theory and Research (pp. 347-480). Chicago: Rand McNally.
  38. Kum-Lung, C., & Teck-Chai, L. (2010). Attitude towards business ethics: examining the influence of religiosity, gender and education levels. International Journal of Marketing Studies, 2(1).
  39. Kurniawan. (2014). Metode riset untuk ekonomi dan bisnis: teori, konsep, dan praktik penelitian bisnis (dilengkapi perhitungan pengolahan data dengan IBM SPSS 22.0) (Vol. 1). Alfabeta.
  40. Lazarus, S., Button, M., & Kapend, R. (2022). Exploring the value of feminist theory in understanding digital crimes: Gender and cybercrime types. Howard Journal of Crime and Justice, June 2021, 1–18. https://doi.org/10.1111/hojo.12485
  41. Levy, I., & Kerschke-Risch, P. (2020). Attitudes toward food fraud in Israel and Germany. British Food Journal, 122(7), 2219–2232. https://doi.org/10.1108/BFJ-10-2019-0785
  42. Liao, J., Smith, D., & Liu, X. (2019). Female CFOs and accounting fraud: Evidence from China. Pacific Basin Finance Journal, 53. https://doi.org/https://doi.org/10.1016/j.pacfin.2019.01.003
  43. Maula, K. A., & Rakhman, A. (2018). Pengaruh boards diversity (CEO wanita, CFO wanita, proporsi dewan komisaris wanita, proporsi komite audit wanita) terhadap pelanggaran aturan laporan keuangan. Accounthink: Journal of Accounting and Finance, 3(01).
  44. Nasution, A. R. (2018). Kebebasan beragama dalam tinjauan hak asasi manusia. Journal FH UNPAB, 6(6), 55–66.
  45. Nazaruddin, I., Rezki, S. B., & Rahmanda, Y. (2018). Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants. Business and Economic Horizons, 14(2), 424–436. https://doi.org/10.15208/beh.2018.31
  46. Novianti, N. (2022). Integrity, religiosity, gender: Factors preventing on academic fraud. Asia Pacific Fraud Journal, 6(2), 321–331.
  47. Nusron, L. A., & Sari, R. T. (2021). Pengaruh Fraud diamond dan religiusitas terhadap kecurangan akademik mahasiswa akuntansi. Telaah Bisnis, 21(2), 79–88.
  48. Quinn, D. (1997). The Correlates of change in international financial regulation. The American Political Science Review, 91(3), 531–551.
  49. Rhode, D. L. (2009). Justice and gender: sex discrimination and the law. Harvard University Press.
  50. Ridgeway, C. L., & Markus, H. R. (2022). The significance of status: what it is and how it shapes inequality. RSF: The Russell Sage Foundation Journal of the Social Sciences, 8(7), 1–25.
  51. Rokhmansyah, A. (2016). Pengantar gender dan feminisme: pemahaman awal kritik sastra feminisme. https://books.google.co.id/
  52. Ruin, J. E. (2009). Internal Auditing: supporting risk management, fraud awareness management and corporate governance. Leeds Publication (M).
  53. Said, J., Asry, S., Rafidi, M., Obaid, R. R., & Alam, M. M. (2018). Integrating religiosity into fraud triangle theory: Empirical findings from enforcement officers. Global Journal Al-Thaqafah, 2018, 131–144. https://doi.org/10.7187/gjatsi2018-09
  54. Said, J., Omar, N., Rafidi, M., & Syed Yusof, S. N. (2018). Are organizational factors more prevailing than individual factors in mitigating employee fraud? Journal of Financial Crime, 25(3), 907–922. https://doi.org/10.1108/JFC-09-2017-0087
  55. Setiawan, M. A., & Helmayunita, N. (2017). Pengaruh Pengendalian internal, tekanan finansial, dan moralitas individu terhadap kecenderungan kecurangan akuntansi: studi eksperimen pada konteks pemerintahan daerah. Economac Journal, 1(1), 52–67.
  56. Setyaki, R. S., & Andreas, H. H. (2021). Does Personality impact academic fraud ? Integrative Business & Economics, 11(3), 81–98.
  57. Sevi, D., Mulyati, S., & Kurniawan, A. (2021). The effect of knowledge of ethics, religiosity, ethical sensitivity, ethical orientation to accounting students perception of creative accounting practices. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 63–88. https://doi.org/10.35310/accruals.v5i01.685
  58. Sholihin, M., & Ratmono, D. (2013). Analisis SEM-PLS dengan Warp PLS 3.0. Andi Offset Yogyakarta.
  59. Siregar, I. (2021). The Existence of culture in its relevance to the dynamics of globalization: bahasa Indonesia case study. International Journal of Cultural and Religious Studies, 1(1), 33–38. https://doi.org/10.32996/ijcrs.2021.1.1.5
  60. Skousen, C. J., & Wright, C. J. (2006). Contemporaneous Risk factors and the prediction of financial statement fraud. Journal of Economic Literature, 1–42.
  61. Tang, T. L.-P., & Chiu, R. K. (2003). Income, Money ethic, pay satisfaction, commitment, and unethical behavior: is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics, 46(1), 13–30.
  62. Wahyuningtyas, E. T. (2021). The incidence of accounting fraud is increasing: is it a matter of the gender of chief financial officers? Journal of Financial Crime, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JFC-10-2021-0230
  63. Wardhani, I. I., Pratami, A., & Pratama, I. (2021). E-Procurement sebagai Upaya pencegahan fraud terhadap pengadaan barang dan jasa di unit layanan pengadaan provinsi Sumatera Utara. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 7(2), 126–139. https://doi.org/10.31289/jab.v7i2.5293
  64. Widiyanta, A. (2005). Sikap terhadap lingkungan dan religiusitas. Jurnal Pemikiran Dan Penelitian Psikologi, 1(2), 86–95.
  65. Wijayanti, A., & Sunaiah, D. (2022). The Effect of internal control, accounting professional ethics and compensation on fraud risk with unethical behavior as intervening variables. Budapest International Research and …, 17827–17839. https://www.bircu-journal.com/index.php/birci/article/view/5764
  66. Yuliani, S. (2018). Pengaruh perilaku tidak etis, pengendalian internal dan budaya organisasi terhadap kecenderungan kecurangan akuntansi (studi empiris instansi pemerintahan Kab. Pasaman Barat). Jurnal Akuntansi Fakultas Ekonomi Universitas Negeri Padang, 6(3).