标题：Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java
出版社：Universitas Islam Negeri Syarif Hidayatullah Jakarta
摘要：This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.
其他摘要：Penelitian ini dilakukan untuk mengetahui alasan seorang manajer melakukan kecurangan. Model penipuan berlian digunakan dalam penelitian ini. Variabel religiusitas digunakan sebagai variabel intervening untuk mengetahui pengaruh religiusitas dalam melakukan intervensi tindakan fraud di kalangan manajer perusahaan manufaktur di Jawa Timur. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis jalur. Hasil uji analisis pada penelitian ini menghasilkan beberapa kesimpulan yaitu faktor Fraud diamond terbukti berpengaruh signifikan terhadap Fraud (Fraud) yang dilakukan oleh manajer perusahaan manufaktur di Jawa Timur. Sedangkan faktor Fraud diamond (Incentive) terbukti tidak berpengaruh signifikan terhadap Fraud (Fraud) yang dilakukan oleh manajer perusahaan manufaktur di Jawa Timur. Selain itu, Religiusitas ternyata juga tidak mampu mengganggu secara kuat hubungan antara Fraud diamond pada fraud (Fraud) yang dilakukan oleh para manajer perusahaan manufaktur di Jawa Timur. Kesimpulannya, hasil penelitian ini membuktikan bahwa tingkat religiusitas seorang manajer belum tentu mampu menekan kecurangan yang dilakukan di perusahaan.
