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
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Copyright (c) 2022 Yesi Mutia Basri, Sabrina Ardhya Putri Rahmola, Hariadi
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ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/
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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.
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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.
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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
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Ghozali, I., & Latan, H. (2015). Partial Least Squares : Concepts, Techniques and Applications Using Smarts Pls 3 (2nd ed.). Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, J. B., & Anderson, R. E. (2010). Multivariate data analysis. Amazon.
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
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
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
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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.
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.
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
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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).
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.
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
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
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
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).
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Novianti, N. (2022). Integrity, religiosity, gender: Factors preventing on academic fraud. Asia Pacific Fraud Journal, 6(2), 321–331.
Nusron, L. A., & Sari, R. T. (2021). Pengaruh Fraud diamond dan religiusitas terhadap kecurangan akademik mahasiswa akuntansi. Telaah Bisnis, 21(2), 79–88.
Quinn, D. (1997). The Correlates of change in international financial regulation. The American Political Science Review, 91(3), 531–551.
Rhode, D. L. (2009). Justice and gender: sex discrimination and the law. Harvard University Press.
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.
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