Antecedent Variables and Consequences of Religiosity on Fraud

Abstract

This study aims to analyze the antecedent variables of religiosity (suitability of compensation, money ethics and internal control system) and the consequences on accounting fraud among regional officials. The study method used here was descriptive quantitative method with a correlation approach, the sampling used purposive sampling technique. Data collection in this study was conducted by distributing questionnaires to the officials of the Regional Work Units (SKPD) of Serang City and Regency. Data analysis used Structural Equation Modelling (SEM) with SmartPLS program. The results of the study showed that the suitability of compensation had a negative effect, money ethics had a positive effect, the internal control system had a negative effect and religiosity had a negative effect on accounting fraud among the regional officials. Then the suitability of compensation, money ethics and internal control systems were proved to be the antecedent variables of religiosity.

The Role of Ownership’s Concentration Moderating Dividend Policy Effects on Firm Value

“…Other studies, Boubraki et al (2011), proved that the concentration of ownership has affected negatively the firm value. Thus, it can be concluded that the concentration of ownership weakened the influences of dividends policy on the firm value (Taqi et al, 2020). Moreover, the research by Saona and Martin (2016) concluded that if the concentration of ownership increased, it might decrease the firm value.…”