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The effect of individual intention on fraud behavior: Religiosity as moderating variable

Author

Listed:
  • Budi Utomo

    (Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

  • Gugus Irianto

    (Professor in Accounting, Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

  • Roekhudin Roekhudin

    (Associate Professor in Accounting, Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization on intention to commit fraud. This study also examines the effect of intention to commit fraud on fraud behavior by religiosity as the moderating variable. This research was conducted at the Village Government of Malang Regency. The sampling method uses the probability sampling method. The data in this study was obtained by distributing 191 questionnaires to respondents who served as village heads or village secretaries in the Village Government of Malang Regency. The analysis technique uses Structural Equation Modeling (SEM) through the smartPLS program. The results show that opportunity and rationalization has a positive effect on the intention to commit fraud. Meanwhile, pressure does not affect the intention to commit fraud. The results also show that the intention to commit fraud has a positive effect on fraud behavior. Meanwhile, Religiosity does not moderate the effect of intention to commit fraud on fraud behavior. Key Words:Fraud Triangle, Theory of Planned Behavior, intention to commit fraud, fraud behavior, religiosity.

Suggested Citation

  • Budi Utomo & Gugus Irianto & Roekhudin Roekhudin, 2021. "The effect of individual intention on fraud behavior: Religiosity as moderating variable," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 369-379, April.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:3:p:369-379
    DOI: 10.20525/ijrbs.v10i3.1157
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    References listed on IDEAS

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    1. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    2. Intiyas Utami & Yosephine Widwining Astiti & Nafsiah Mohamed, 2019. "Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 269-279, August.
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