Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Kontemporer
Siska Siska
Departement of Accounting, Faculty of Economics and Business, Universitas Islam Riau, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
SPIRITUALITY'S ROLE IN WEAKENING INTENTIONS FOR ACCOUNTING FRAUD Siska Siska; Zulhelmy Zulhelmy; Rizki Hidayat; Erni Yusniawati
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.11850

Abstract

Financial fraud in zakat institutions has the potential to erode public trust in zakat payment. The research aims at examining the role of spirituality in moderating the elements that affected accounting fraud intention. The method used was a quantitative research with 170 respondents with a focus on Zakat management entities in Riau Province. The research’s data analysis method used the Moderated Structural Equation Model (MSEM). The findings of this research suggested that spirituality could reduce the impact of opportunity on accounting fraud intention. However, spirituality could not reduce the impact of rationalization and ego on accounting fraud intention. This had implications for organizations to pay more attention to psychological components, particularly spirituality, to minimize accounting fraud.
Co-Authors Erni Yusniawati Rizki Hidayat Zulhelmy Zulhelmy