Effect of Moral Intentions, Organizational Commitment, Professional Identity and Grant of Reward for Disclosure of Fraudulent Behavior with Islamic Ethics and Cultural Organization Working as a Moderating Variable
1Jamaluddin Majid, 2Iga Mawarni
1,2State Islamic University Alauddin Makassarhttps://doi.org/10.47191/jefms/v4-i12-16
This study aims to examine and determine the effect of moral intentions, organizational commitment, professional identity and rewards for disclosure of cheating behavior with Islamic work ethics and organizational culture as a moderating variable. This research is a quantitative research with a descriptive approach. The sample used in this study was employees of the Makassar Syariah branch of BNI. The total sample amounted to 72 using purposive sampling techniques. The data analysis method uses multiple regression and moderating regression analysis with the absolute difference value approach. The results of this study indicate that moral intentions, organizational commitment, professional identity and rewards have a positive and significant influence on the disclosure of fraud behavior. The results of research related to moderating variables, Islamic work ethics variables only act as moderating variables in the relationship of moral intentions to the disclosure of fraud behavior. Whereas variable organizational commitment, professional identity and rewards for disclosure of fraudulent behavior are not moderated by Islamic work ethics. Furthermore, the moderating variable of organizational culture is only proven to moderate the relationship of moral intention and also organizational commitment to disclosure of fraudulent behavior. Whereas professional identity and rewards are not moderated by organizational culture.
moral intentions, organizational commitment, professional identity, giving rewards, disclosure of cheating behavior, Islamic work ethics, organizational culture.
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