Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java
This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri Syarif Hidayatullah Jakarta
2020-12-01
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| Series: | Esensi: Jurnal Bisnis dan Manajemen |
| Subjects: | |
| Online Access: | http://journal.uinjkt.ac.id/index.php/esensi/article/view/14878 |
| _version_ | 1818448860158099456 |
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| author | I Made Laut Mertha Jaya Mar'a Elthaf Ilahiyah |
| author_facet | I Made Laut Mertha Jaya Mar'a Elthaf Ilahiyah |
| author_sort | I Made Laut Mertha Jaya |
| collection | DOAJ |
| description | This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company. |
| first_indexed | 2024-12-14T20:26:13Z |
| format | Article |
| id | doaj.art-72dae165fdfc41f491f5e83370dc67a5 |
| institution | Directory Open Access Journal |
| issn | 2087-2038 2461-1182 |
| language | English |
| last_indexed | 2024-12-14T20:26:13Z |
| publishDate | 2020-12-01 |
| publisher | Universitas Islam Negeri Syarif Hidayatullah Jakarta |
| record_format | Article |
| series | Esensi: Jurnal Bisnis dan Manajemen |
| spelling | doaj.art-72dae165fdfc41f491f5e83370dc67a52022-12-21T22:48:37ZengUniversitas Islam Negeri Syarif Hidayatullah JakartaEsensi: Jurnal Bisnis dan Manajemen2087-20382461-11822020-12-01101698210.15408/ess.v10i1.148787453Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East JavaI Made Laut Mertha Jaya0Mar'a Elthaf Ilahiyah1Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan YogyakartaSTIE Indonesia SurabayaThis research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.http://journal.uinjkt.ac.id/index.php/esensi/article/view/14878fraud, manajemen keuangan, dan religiusitas. |
| spellingShingle | I Made Laut Mertha Jaya Mar'a Elthaf Ilahiyah Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java Esensi: Jurnal Bisnis dan Manajemen fraud, manajemen keuangan, dan religiusitas. |
| title | Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java |
| title_full | Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java |
| title_fullStr | Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java |
| title_full_unstemmed | Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java |
| title_short | Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java |
| title_sort | analyzing fraud diamond for detecting fraud committed with religiosity as intervening variable study in manufacturing company s managers in east java |
| topic | fraud, manajemen keuangan, dan religiusitas. |
| url | http://journal.uinjkt.ac.id/index.php/esensi/article/view/14878 |
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