Studi Eksperimental atas Kontrol Diri dan Gaya Hidup: Dampaknya pada Niat Kecurangan

Abstract

The purpose of this research is to examine the causality relationship between self-control and lifestyle as well as the interaction of those two variables on the intention to commit fraud in the procurement of goods and services in the government sector. This research used laboratorioum experimental design of 2x2 between subjects with 80 participants of an undergraduate accounting study program at one university in Central Java. The participants whose role as an employee in the procurement of goods and services who want to commit fraud based on the level of self-control and lifestyle. The results showed, first individuals with low levels of self-control will have a higher fraud intention than individuals with high levels of self-control. Second, individuals with high lifestyle levels will have a higher fraud intention than individuals with low lifestyle levels. Third, in conditions of low selfcontrol and high lifestyle, the subject has the intention of highest to do fraud.

Pengaruh Kontrol Diri, Moralitas, dan Religiusitas terhadap Pencegahan Kecurangan (Fraud) pada Pengelolaan Dana Desa Kecamatan Pagar Jati Kabupaten Bengkulu Tengah

“…Karena mereka rentan terhadap pengaruh dan cenderung melakukan tindakan curang tanpa mempertimbangkan konsekuensinya, hal ini terlihat pada individu dimana mempunyai kendali diri rendah (attitude toward behavior). Pernyataan diatas didukung oleh riset (Pranata & Utami, 2021) Orang pada tingkat kontrol diri yang rendah akan melaksanakan kecurangan lebih banyak dikomparasikan dengan orang yang mempunyai tingkat kontrol diri yang tinggi.…”

Individual Factor Predictor and Organizational Factor Predictor to Detect Potential Corrupt Behaviour

“…One factor causing corrupt behavior is a luxurious lifestyle that is not offset by adequate income. According to Tan et al (2021), someone who has a luxury lifestyle will tend to have the intention to have that luxury life by doing everything, including doing things that are unethical. A person's lifestyle can also arise from the influence of his or her social environment, which puts pressure on a person to remain able to have a luxurious lifestyle so that he or she will do anything, including corruption.…”