The effect of morality and Machiavellianism on government fraud: The moderating role of education
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Received February 21, 2023;Accepted July 5, 2023;Published July 18, 2023
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Author(s)Link to ORCID Index: https://orcid.org/0000-0001-7611-7676Link to ORCID Index: https://orcid.org/0000-0002-2053-5235Link to ORCID Index: https://orcid.org/0009-0007-2164-543XLink to ORCID Index: https://orcid.org/0000-0001-9786-9391Link to ORCID Index: https://orcid.org/0000-0003-3678-249X
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DOIhttp://dx.doi.org/10.21511/ppm.21(3).2023.08
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Article InfoVolume 21 2023, Issue #3, pp. 100-112
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Cited by1 articlesJournal title: International Journal of Ethics and SystemsArticle title: Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting professionDOI: 10.1108/IJOES-10-2023-0220Volume: / Issue: / First page: / Year: 2024Contributors: Lum Çollaku, Arbana Sahiti Ramushi, Muhamet Aliu
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The high number of fraud cases in governments has increasingly become a concern among academics and practitioners. Many approaches can be used to minimize fraud cases. However, the role of education in the influence of personality on fraud in the Indonesian government has not been considered. Thus, this study aims to analyze the influence of morality and Machiavellianism as personality factors leading to fraud. Education was tested as a moderating variable. This quantitative study involved a sample of Pekanbaru City government officials. To collect data, questionnaires were sent directly to the respondents. Through the purposive sampling technique, 251 samples were collected. A structural equation with partial least squares was used to test the hypotheses. The test results show that all the proposed hypotheses are accepted. Morality affects fraud with a p-value < 0.001, less than 0.05. Machiavellianism affects fraud with a p-value < 0.001. Education moderates the relationship between morality and fraud with a p-value of 0.048, less than 0.05. Moreover, education moderates the relationship between Machiavellianism and fraud with a p-value < 0.001, less than 0.05. In conclusion, this study contributes to shaping government officials’ behavior to prevent fraud. Character building and high education standards for officials must be integrated to reduce the risk of abuse in Indonesian government.
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JEL Classification (Paper profile tab)M40, M41, M42, M48
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References73
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Tables7
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Figures1
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- Figure 1. Structural equation model
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- Table 1. Definition and measurement of variables
- Table 2. Demographics
- Table 3. Descriptive statistics
- Table 4. Factor loading, AVE, reliability, and R square
- Table 5. AVE root results and correlation coefficients
- Table 6. Model fit and quality indices
- Table 7. Hypothesis testing results
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Conceptualization
Yesi Mutia Basri, Novita Indrawati
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Data curation
Yesi Mutia Basri
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Formal Analysis
Yesi Mutia Basri, Mariana
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Funding acquisition
Yesi Mutia Basri
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Investigation
Yesi Mutia Basri, Mariana, Poppy Nurmayanti
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Methodology
Yesi Mutia Basri, Hariadi Yasni, Mariana
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Project administration
Yesi Mutia Basri, Hariadi Yasni, Mariana, Poppy Nurmayanti
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Writing – original draft
Yesi Mutia Basri
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Software
Hariadi Yasni, Poppy Nurmayanti, Novita Indrawati
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Supervision
Hariadi Yasni, Poppy Nurmayanti, Novita Indrawati
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Validation
Hariadi Yasni
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Writing – review & editing
Hariadi Yasni, Mariana, Poppy Nurmayanti
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Resources
Mariana, Novita Indrawati
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Visualization
Poppy Nurmayanti
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Conceptualization
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Industrial Revolutions and their impact on managerial practice: Learning from the past
Problems and Perspectives in Management Volume 17, 2019 Issue #2 pp. 462-478 Views: 4052 Downloads: 1744 TO CITE АНОТАЦІЯTechnological changes that come with industrial revolution have largely affected businesses, as well as society. With the current technological shift and Fourth Industrial Revolution, many questions arise regarding the impacts and effects on current ways businesses operate. This study presents a retrospective analysis and overview of previous industrial revolutions. The aim of the retrospective analysis is to identify common characteristics that may lead to lessons learned for the forthcoming Fourth Industrial Revolution and thus complement the current debate on technological change. All previous industrial revolutions have led to change in business environments and new challenges for managers and owners. The findings show that all previous revolutions have led to increase in the number of service jobs created. The key approach of successful countries during the times of industrial revolution has included education as the source of new skills and knowledge necessary for adaption. Countries that were able to produce high skilled people could not only invent, but also adapt to new technologies sooner than others. Similarly, these approaches included introduction of new managerial practices in order to be able to utilize new technologies and new skilled workers effectively. The research article processes secondary data together with literature review on this topic.
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The influence of servant leadership on job satisfaction with individual character as a moderating variable
Bakri Hasanuddin , Mustainah M , Pricylia Chintya Dewi Buntuang doi: http://dx.doi.org/10.21511/ppm.19(1).2021.37Problems and Perspectives in Management Volume 19, 2021 Issue #1 pp. 445-455 Views: 3656 Downloads: 1645 TO CITE АНОТАЦІЯThis study aims to investigate the influence of servant leadership on job satisfaction with individual character as a moderating variable. It used a quantitative approach with multiple linear regression analysis. The population of this study were employees of the Central Sulawesi province industry and trade office. It involved 72 samples selected using a purposive sampling technique. The results showed that servant leadership significantly influence job satisfaction with a value of 82.5%. The most significant factor affecting job satisfaction is wisdom (correlation coefficient = 0.863) in which the higher the wisdom, the higher the job satisfaction. The next factor is persuasive mapping in which the higher the persuasive mapping, the higher the job satisfaction (correlation coefficient = 0.697). Then, it was followed by altruistic calling with the correlation coefficient value of 0.524 in which the higher the altruistic calling, the higher the job satisfaction. The last is emotional healing with a correlation coefficient value of 0.291 in which the higher the emotional healing, the higher the job satisfaction. On the other hand, organizational stewardship is the only factor does not influence the job satisfaction (correlation coefficient = 0.009).
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Influence of the dimensions of CSR activities on consumer purchase intention
Vinod Sharma , Jeanne Poulose , Subhasmita Mohanta , Liza Elizabeth Antony doi: http://dx.doi.org/10.21511/im.14(1).2018.03Over the years, the number of organizations investing in CSR activities has increased considerably. This increase is partially attributable to the intention of the organizations to give back to the society to repair and reduce the loss their intentional or unintentional actions might have caused to the environment. The government’s decision to make it mandatory for businesses to invest a small part of their net profit in social welfare activities has also helped nudge the organizations towards CSR activities. However, the question whether this investment influences customers’ intention to purchase the product in any manner remains an unresolved paradox. Limited researches have been conducted in this area to explore and establish the relationship if any between CSR and consumer purchase intention. This research focuses on the five different factors of CSR comprising of loyalty, morality, awareness, behavior and environment, which are identified from the previous literature. With the help of these factors, the authors researched and established the relationship between them and consumer purchase intention. In this descriptive research, the research questionnaire was distributed to 1500 respondents, using convenient sampling method, out of which 319 responses were finally obtained for the analysis purpose. After testing the reliability and validity of the data, the five hypotheses were tested using SEM (Structural Equation Modeling). It was found that all the five hypotheses were supported and thereby acknowledged the significant influence of CSR related activities performed by companies on the consumer purchase intention. The CSR driven morality is emerging to be the most important dimension that appears to influence the consumer purchase intentions. These finding will help decision-makers to formulate their promotion activities in such a manner that it aligns with the value system of the consumers and increase the overall consumer base.