Effect of Moral Intentions, Organizational Commitment, Professional Identity and Grant of Reward for Disclosure of Fraudulent Behavior with Islamic Ethics and Cultural Organization Working as a Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 12
Abstract
This study aims to examine and determine the effect of moral intentions, organizational commitment, professional identity and rewards for disclosure of cheating behavior with Islamic work ethics and organizational culture as a moderating variable. This research is a quantitative research with a descriptive approach. The sample used in this study was employees of the Makassar Syariah branch of BNI. The total sample amounted to 72 using purposive sampling techniques. The data analysis method uses multiple regression and moderating regression analysis with the absolute difference value approach. The results of this study indicate that moral intentions, organizational commitment, professional identity and rewards have a positive and significant influence on the disclosure of fraud behavior. The results of research related to moderating variables, Islamic work ethics variables only act as moderating variables in the relationship of moral intentions to the disclosure of fraud behavior. Whereas variable organizational commitment, professional identity and rewards for disclosure of fraudulent behavior are not moderated by Islamic work ethics. Furthermore, the moderating variable of organizational culture is only proven to moderate the relationship of moral intention and also organizational commitment to disclosure of fraudulent behavior. Whereas professional identity and rewards are not moderated by organizational culture.
Authors and Affiliations
Jamaluddin Majid, Iga Mawarni
Keywords
Related Articles
- EP ID EP706553
- DOI 10.47191/jefms/v4-i12-16
- Views 147
- Downloads 0
Jono Village Synergy in Improving Creative Tourism-Based on the Salt Industry
Grobogan Regency's tourist sector is still quite small and hasn't been able to significantly impact the growth of the travel and tourism sector in Indonesia. Even though Grobogan Regency has a lot of possibilities for ov...
Analysis of Factors Affecting Value Added Eucalyptus Oil Agroindustry at Eucalyptus Oil Factory Perhutani Kupang Mojokerto
The eucalyptus oil agricultural industry as a from of indusrty that processes eucalyptus leaves into eucalyptus oil contributes to increased value creation and income as well as employment. This study aims to determine w...
Exploring Destination Competitiveness Based on the Quality of Human Resources
This research aims to determine the role of human resource quality in increasing the competitiveness of tourist destinations. This research uses a literature review design with five stages by relating conditions in the K...
Determinants Impacting Brand Equity: The Case of Agricultural Product in the Mekong Delta (Vietnam)
To measure the perception of farmers engaged in the production of agricultural products mainly crops, the study conducted a survey of 210 farmers producing fruit trees, food crops, vegetables and flowers in the field loc...
Social Audits: A Remedy to a Happy Workplace and an Assurance to Better Performance of SMEs in Uganda.
This research paper explores the role of social audits in promoting a happy workplace and enhancing the performance of Small and Medium Enterprises (SMEs) in Uganda. Despite the growing recognition of the importance of s...