Journal of Auditing, Finance, and Forensic Accounting
Vol 10, No 2 (2022): Oktober

Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture

Rian Abrori (Universitas Trunojoyo Madura)
Auliya Zulfatillah (Universitas Trunojoyo Madura)
Habi Bullah (Universitas Trunojoyo Madura)

Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.

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Journal Info
Journal of Auditing, Finance, and Forensic Accounting
Website

Abbrev

jaffa

Publisher

Universitas Trunojoyo Madura

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...