Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable. Method - The study was conducted by s...

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Bibliographic Details
Main Authors: Rikyan Ulil Istifadah, Yayu Putri Senjani
Format: Article
Language:English
Published: Universitas Islam Negeri Walisongo Semarang 2020-05-01
Series:Journal of Islamic Accounting and Finance Research
Subjects:
Online Access:https://journal.walisongo.ac.id/index.php/jiafr/article/view/4712