Work

Religiosity Moderation on the Effect of Whistleblowing Intention and Fraud Tendency

Year: 2020

Type: article

Abstract: This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.

Source: Asia Pacific Fraud Journal

DOI: 10.21532/apfjournal.v5i2.169

Authors: Veni Nopeanti, Tarjo Tarjo, Bambang Haryadi

Institution: Universitas Trunodjoyo Madura

Language: English

Topic: Ethics in Business and Education

Subfield: Organizational Behavior and Human Resource Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W3113890097

FWCI: 1.081

Cites: 24

Cited by: 11

Related to: 10