The Influence of Reward and Sanctions, Job Rotation on Fraud with Religiosity as Moderating Variable

  • Ferry Hendro Basuki Pattimura University
  • Hartina - Husein Pattimura University
  • Christy Evelyn Ferdinandus
DOI: https://doi.org/10.51125/citaekonomika.v15i1.2761

Abstract

 Setiap perusahaan berhadapan dengan resiko kecurangan yang tak terhindarkan. Survei ACFE (2016) menemukan bahwa, industri perbankan menjadi industri paling dirugikan akibat kecurangan setelah lembaga pemerintah. Berbagai upaya dilakukan untuk mengurangi tindakan kecurangan yang dilakukan perusahaan dengan menerapkan sistem pengendalian internal, membangun kultur organisasi yang tidak permisif dengan toleran atas kecurangan. Penelitian ini bertujuan untuk memberikan bukti empiris: (1) apakah penghargaan dan sanksi berpengaruh terhadap kecurangan (2) apakah rotasi kerja berpengaruh terhadap kecurangan; (3) apakah Religiusitas memoderasi pengaruh hubungan penghargaan dan sanksi terhadap kecurangan; (4) apakah Religiusitas memoderasi pengaruh rotasi kerja terhadap kecurangan. Subjek penelitian ini adalah pegawai yang bekerja pada industri perbankan yang ada di kota Ambon. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Metode pengumpulan data melalui survei dengan menggunakan kuesioner. Teknik analisis data menggunakan metode Regresi Linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini membuktikan bahwa: (1) penghargaan dan sanksi berpengaruh negatif terhadap kecurangan; (2) Rotasi kerja berpengaruh negatif terhadap kecurangan; (3) Religiusitas tidak memoderasi hubungan antara penghargaan dan sanksi terhadap kecurangan ; (4) Religiusitas tidak memoderasi hubungan antara rotasi kerja terhadap kecurangan.

Kata Kunci: Kecurangan, Penghargaan dan Sanksi, Rotasi Kerja, dan Religiusitas

 

Every company is subject to the inevitable risk of fraud. The ACFE survey (2016) found that the banking industry was the industry most disadvantaged due to fraud after government agencies. Various attempts have been made to reduce fraud by the company by implementing an internal control system, building organization culture that is not permissive with tolerance for fraud. This study aims to provide empirical evidence: (1) whether reward and influence on fraud (2) whether the effect of work affects fraud; (3) whether Religiosity moderates the effect of the relationship between rewards and punishment on fraud; (4) whether Religiosity moderates the effect of work on fraud. Research subjects are employees who work in the banking industry in Ambon city. The number of samples in this study were 65 respondents. The data survey method is through using a questionnaire. The data analysis technique used simple Linear Regression and Moderated Regression Analysis (MRA). The results of the research prove that: (1) rewards and punishment have a negative effect on fraud; (2) Job rotation has a negative effect on fraud; (3) Religiosity does not moderate the relationship between rewards and punishment against fraud; (4) Religiosity does not moderate the relationship between job rotation and fraud.

Keyword: Fraud, Reward and Punishment, Job Rotation and Religiosity

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Published
2021-05-01
How to Cite
Basuki, F., Husein, H. and Ferdinandus, C. (2021) “The Influence of Reward and Sanctions, Job Rotation on Fraud with Religiosity as Moderating Variable”, Jurnal Cita Ekonomika, 15(1), pp. 14-32. doi: 10.51125/citaekonomika.v15i1.2761.
Issue
Vol 15 No 1 (2021): Cita Ekonomika: Jurnal Ilmu Ekonomi
Section
Articles
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