Pengaruh Religiusitas Dan Ethical Climate Terhadap Ethical Behavior

Fauzan, Fauzan

doi:10.21067/jem.v11i3.1095

Cited by 13 publications

(15 citation statements)

References 25 publications

(31 reference statements)

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“…This is consistent with the opinion of Mokhlis (2009) that religion plays a very important role in influencing actions and decisions of human behavior. The results of this study are in line with the research conducted by Fauzan (2013) and Fauzan (2015) which concludes that diversity has a strong relationship and influence on individual ethical behavior. On the contrary, unethical actions essentially arise from the indifference attitude of an individual to himself/herself.…”

Section: Joint Hypothesis Testing Results (Simultaneous)supporting

confidence: 91%

“…The research conducted by Fauzan (2013) and Fauzan (2015) shows that diversity (religiosity) has a strong relationship and influence on individual ethical behavior. Someone who believes in the teachings of his religion tends to carry out his actions and behavior in accordance with ethical values (goodness).…”

Section: The Effect Of Religiosity On Asn Unethical Behaviormentioning

confidence: 99%

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The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

Ghaffar¹,

Ibrahim²,

Abdullah³

2018

IJARBSS

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This study was aimed to identify (1) the influence of religiosity on unethical behavior of State Civil Apparatus (Indonesian: Aparatur Sipil Negara, abbreviated as ASN) (2) the influence of work experience on unethical behavior of ASN (3) the influence of organizational culture on unethical behavior of ASN (4) the influence of Internal Control System (Indonesian: Sistem Pengendalian Internal, abbreviated as SPI) on unethical behavior of ASN. The sample of the study was the ASN of Aceh Working Units (Indonesian: Satuan Kerja Perangkat Aceh, abbreviated as SKPA) in Province Aceh and 2018 is the time horizon for the study. The number of samples were 103 people. The purposive sampling method was utilized as the data collection technique by using multiple linear regression analysis. The study indicated that (1) religiosity, work experience, organizational culture, and SPI did not significantly influence the unethical behavior of the ASN in implementing the official expenditure budget both simultaneously and partially (2) three out of four independent variables (namely; Religiosity, Work Experience, and SPI) showed the negative result of unethical behavior of the ASN while the Organizational Culture variable headed to its counterpart.

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Section: Joint Hypothesis Testing Results (Simultaneous)supporting

confidence: 91%

Section: The Effect Of Religiosity On Asn Unethical Behaviormentioning

confidence: 99%

The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

Ghaffar¹,

Ibrahim²,

Abdullah³

2018

IJARBSS

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“…Religiosity is related to the values or philosophy possessed by a person related to the religiosity he believes in (Budiarto, Yennisa & Nurmalisa, 2017). According to Mokhlis (2009) and Fauzan (2015), religiosity is a universal form of belief and significantly influences attitudes, values, and behavior both at the individual and community levels. Basri (2015) states that all religiosity generally has the same goal of controlling good behavior and inhibiting lousy behavior.…”

Section: Introductionmentioning

confidence: 99%

Does Intrinsic Religiosity Moderate Between the Self-Assessment System and Tax Evasion? A Research-Based on Gender

Atmoko

2021

JAP

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ABSTRACTThis study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.

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“…Religiusitas merupakan sikap keagamaan dalam diri seseorang yang dapat mendorongnya untuk bertingkah laku sesuai dengan ajaran atas keyakinan agama yang dianutnya (Allport and Ross, 1967). Fauzan (2015) menyatakan bahwa religiusitas mempunyai pengaruh positif terhadap perilaku etis seseorang yang mengarahkan seseorang untuk menetapkan fungsi dan perannya sebagai landasan moral etika dalam bermasyarakat. Tingkat ilmu agama dan keyakinan seseorang terhadap sang pencipta akan menjadikan pegangan kuat dalam setiap tindakan yang akan dilakukannya, tingkat religiusitas yang tinggi akan mendorong pada perilaku yang positif begitupun sebaliknya tingkat religiusitas yang rendah akan menimbulkan perilaku yang negatif (Jalaluddin, 2011).…”

Section: Religiusitasunclassified

Love of Money Religiusitas dan Penggelapan Pajak

Choiriyah¹,

Damayanti²

2020

persi

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Love of money merupakan faktor yang dapat mempengaruhi seseorang dalam penggelapan pajak. Penelitian ini secara empiris meneliti perilaku seseorang dalam membayar pajak yang terkait dengan pajak UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh love of money terhadap penggelapan pajak dan faktor religiusitas yang dapat memperlemah atau memperkuat love of money terhadap penggelapan pajak. Data yang digunakan dalam penelitian ini adalah data primer dengan membagikan kuisioner secara langsung kepada wajib pajak UMKM di Kota Salatiga. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil dalam penelitian ini menunjukkan bahwa love of money tidak berpengaruh terhadap penggelapan pajak sedangkan religiusitas memoderasi love of money terhadap penggelapan pajak.

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Pengaruh Religiusitas Dan Ethical Climate Terhadap Ethical Behavior

Cited by 13 publications

References 25 publications

The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

Does Intrinsic Religiosity Moderate Between the Self-Assessment System and Tax Evasion? A Research-Based on Gender

Love of Money Religiusitas dan Penggelapan Pajak

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