Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Organizational Ethical Climate for Reduce Fraud Behavioral

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294253,
        author={Ida Ayu Putu Widani Sugianingrat and I Wayan  Suartina and Sang Ayu Arie Indraswarawati and Gusti Alit Suputra},
        title={Organizational Ethical Climate for Reduce Fraud Behavioral},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={organizational ethical climate self awareness fraud behaviora},
        doi={10.4108/eai.13-8-2019.2294253}
    }
    
  • Ida Ayu Putu Widani Sugianingrat
    I Wayan Suartina
    Sang Ayu Arie Indraswarawati
    Gusti Alit Suputra
    Year: 2020
    Organizational Ethical Climate for Reduce Fraud Behavioral
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294253
Ida Ayu Putu Widani Sugianingrat1,*, I Wayan Suartina1, Sang Ayu Arie Indraswarawati1, Gusti Alit Suputra1
  • 1: Universitas Hindu Indonesia
*Contact email: widanidayu47@gmail.com

Abstract

This study aims to examine and analyze the effect of organizational ethical climate and self awareness on fraud behavioral, and analyze the role of moderating self awareness on the influence of organizational ethical climate on fraud behavioral. The study was conducted on cooperatives in Bali, which numbered 4,151 units spread across 9 (nine) districts / cities. The number of samples used as research objects was determined by Slovin formula at a precision level of 10%, so that the number of samples was 98 cooperative units. The determination of the cooperative which is the place of research is determined proportionally random sampling. The results showed that organizational ethical climate had a significant negative effect on behavioral fraud, whereas self awareness did not significantly influence behavioral fraud and also did not act as a moderating effect on organizational ethical climate on behavioral fraud. So in this study, it can be suggested that an ethical organizational climate plays a very important role in reducing the behavior of deviations that occur.