The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior
Abstract
This research aimed to obtain the information and empirical evidence on the moderation effect of religiosity on the effect of moral equity to auditor ethical behavior. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software WarpPLS 5.0. The results of this research indicate that religiosity is proved to have significant positive effect on the effect of moral equity to auditor ethical behavior. This finding can be useful for an auditor to be able to understand that there are several factors which can influence and strengthen ethical behavior.
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References
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Ajzen, I. (2002). Constructing a TPB questionnaire: Conceptual and methodological considerations.
Ajzen, I. (2005). Attitudes, personality, and behavior: McGraw-Hill Education (UK).
Al-Rafee, S., & Cronan, T. P. (2006). Digital piracy: Factors that influence attitude toward behavior. Journal of Business Ethics, 63(3), 237-259.
Alam, S. S., & Sayuti, N. M. (2011). Applying the Theory of Planned Behavior (TPB) in halal food purchasing. International journal of Commerce and Management.
Allport, G. W. (1950). The individual and his religion: A psychological interpretation.
Arli, D., & Tjiptono, F. (2014). The end of religion? Examining the role of religiousness, materialism, and long-term orientation on consumer ethics in Indonesia. Journal of Business Ethics, 123(3), 385-400.
Baumeister, R. F., Vohs, K. D., & Tice, D. M. (2007). The strength model of self-control. Current directions in psychological science, 16(6), 351-355.
Bertens, K. (2000). Pengantar etika bisnis: Kanisius.
Bloodgood, J. M., Turnley, W. H., & Mudrack, P. (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82(3), 557-571.
Chang, E. C. (1998). Dispositional optimism and primary and secondary appraisal of a stressor: Controlling for confounding influences and relations to coping and psychological and physical adjustment. Journal of Personality and Social Psychology, 74(4), 1109.
Cherry, J. (2006). The impact of normative influence and locus of control on ethical judgments and intentions: A cross-cultural comparison. Journal of Business Ethics, 68(2), 113-132.
Chin, W. W. J. M. m. f. b. r. (1998). The partial least squares approach to structural equation modeling. 295(2), 295-336.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2012). Corporate fraud and managers’ behavior: Evidence from the press Entrepreneurship, governance and ethics (pp. 271-315): Springer.
Douglas, D. E., Cronan, T. P., & Behel, J. D. (2007). Equity perceptions as a deterrent to software piracy behavior. Information & Management, 44(5), 503-512.
Forsyth, D. R., & Scott, W. L. (1984). Attributions and moral judgments: Kohlberg’s stage theory as a taxonomy of moral attributions. Bulletin of the Psychonomic Society, 22(4), 321-323.
Glass, R. S., & Wood, W. A. (1996). Situational determinants of software piracy: An equity theory perspective. Journal of Business Ethics, 15(11), 1189-1198.
Glover, R. J. (1997). Relationships in moral reasoning and religion among members of conservative, moderate, and liberal religious groups. The journal of social psychology, 137(2), 247-254.
Hillison, W., Pacini, C., & Sinason, D. (1999). The internal auditor as fraud‐buster. Managerial Auditing Journal.
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Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of management review, 16(2), 366-395.
Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees. Personnel Review, 46(2), 429-448.
Kelley, S. W., Ferrell, O., & Skinner, S. J. (1990). Ethical behavior among marketing researchers: An assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.
Lau, T.-C., Choe, K.-L., & Tan, L.-P. (2013). The moderating effect of religiosity in the relationship between money ethics and tax evasion. Asian Social Science, 9(11), 213.
Leonard, L. N., Riemenschneider, C. K., & Manly, T. S. (2017). Ethical behavioral intention in an academic setting: Models and predictors. Journal of Academic Ethics, 15(2), 141-166.
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Logsdon, J. M., Thompson, J. K., & Reid, R. A. (1994). Software piracy: Is it related to level of moral judgment? Journal of Business Ethics, 13(11), 849-857.
Louwers, T., Ponemon, L. A., & Radtke, R. (1997). Examining accountants’ ethical behavior: A review and implications for future research. Behavioral accounting research: Foundations and frontiers, 1, 188-221.
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McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of marketing Science, 18(2), 101-112.
Mischel, W. (1977). On the future of personality measurement. American psychologist, 32(4), 246.
Morton, N. A., & Koufteros, X. (2008). Intention to commit online music piracy and its antecedents: An empirical investigation. Structural Equation Modeling: A Multidisciplinary Journal, 15(3), 491-512.
Nguyen, N. T., & Biderman, M. D. (2008). Studying ethical judgments and behavioral intentions using structural equations: Evidence from the multidimensional ethics scale. Journal of Business Ethics, 83(4), 627.
Porter, B. A. (1996). A research study on financial reporting and auditing--bridging the expectation gap. Accounting Horizons, 10(1), 130.
Reidenbach, R. E., & Robin, D. P. (1988). Some initial steps toward improving the measurement of ethical evaluations of marketing activities. Journal of Business Ethics, 7(11), 871-879.
Reidenbach, R. E., & Robin, D. P. (1990). Toward the development of a multidimensional scale for improving evaluations of business ethics. Journal of Business Ethics, 9(8), 639-653.
Rest, J. R. (1986). Moral development: Advances in research and theory.
Schlegelmilch, B. B., & Öberseder, M. (2010). Half a century of marketing ethics: Shifting perspectives and emerging trends. Journal of Business Ethics, 93(1), 1-19.
Shoham, A., Ruvio, A., & Davidow, M. (2008). (Un) ethical consumer behavior: Robin Hoods or plain hoods? Journal of consumer marketing.
Singhapakdi, A., Vitell, S. J., Lee, D.-J., Nisius, A. M., & Grace, B. Y. (2013). The influence of love of money and religiosity on ethical decision-making in marketing. Journal of Business Ethics, 114(1), 183-191.
Trevino, L. K. (1992). Moral reasoning and business ethics: Implications for research, education, and management. Journal of Business Ethics, 11(5-6), 445-459.
Vitell, S. J., Bing, M. N., Davison, H. K., Ammeter, A. P., Garner, B. L., & Novicevic, M. M. (2009). Religiosity and moral identity: The mediating role of self-control. Journal of Business Ethics, 88(4), 601-613.
Walker, A. G., Smither, J. W., & DeBode, J. (2012). The effects of religiosity on ethical judgments. Journal of Business Ethics, 106(4), 437-452.
Wang, F., Zhang, H., Zang, H., & Ouyang, M. (2005). Purchasing pirated software: an initial examination of Chinese consumers. Journal of consumer marketing.
Welch, M. R., Tittle, C. R., & Grasmick, H. G. (2006). Christian religiosity, self-control and social conformity. Social Forces, 84(3), 1605-1623.
Winchester, D. (2008). Embodying the faith: Religious practice and the making of a Muslim moral habitus. Social Forces, 86(4), 1753-1780.
Yoon, C. (2011). Theory of planned behavior and ethics theory in digital piracy: An integrated model. Journal of Business Ethics, 100(3), 405-417.
Ysseldyk, R., Matheson, K., & Anisman, H. (2010). Religiosity as identity: Toward an understanding of religion from a social identity perspective. Personality and Social Psychology Review, 14(1), 60-71.
Zeune, G. (1997). Fraud: It is your job. Michigan CPA, 48(4), 26-31.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Ajzen, I. (2002). Constructing a TPB questionnaire: Conceptual and methodological considerations.
Ajzen, I. (2005). Attitudes, personality, and behavior: McGraw-Hill Education (UK).
Al-Rafee, S., & Cronan, T. P. (2006). Digital piracy: Factors that influence attitude toward behavior. Journal of Business Ethics, 63(3), 237-259.
Alam, S. S., & Sayuti, N. M. (2011). Applying the Theory of Planned Behavior (TPB) in halal food purchasing. International journal of Commerce and Management.
Allport, G. W. (1950). The individual and his religion: A psychological interpretation.
Arli, D., & Tjiptono, F. (2014). The end of religion? Examining the role of religiousness, materialism, and long-term orientation on consumer ethics in Indonesia. Journal of Business Ethics, 123(3), 385-400.
Baumeister, R. F., Vohs, K. D., & Tice, D. M. (2007). The strength model of self-control. Current directions in psychological science, 16(6), 351-355.
Bertens, K. (2000). Pengantar etika bisnis: Kanisius.
Bloodgood, J. M., Turnley, W. H., & Mudrack, P. (2008). The influence of ethics instruction, religiosity, and intelligence on cheating behavior. Journal of Business Ethics, 82(3), 557-571.
Chang, E. C. (1998). Dispositional optimism and primary and secondary appraisal of a stressor: Controlling for confounding influences and relations to coping and psychological and physical adjustment. Journal of Personality and Social Psychology, 74(4), 1109.
Cherry, J. (2006). The impact of normative influence and locus of control on ethical judgments and intentions: A cross-cultural comparison. Journal of Business Ethics, 68(2), 113-132.
Chin, W. W. J. M. m. f. b. r. (1998). The partial least squares approach to structural equation modeling. 295(2), 295-336.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2012). Corporate fraud and managers’ behavior: Evidence from the press Entrepreneurship, governance and ethics (pp. 271-315): Springer.
Douglas, D. E., Cronan, T. P., & Behel, J. D. (2007). Equity perceptions as a deterrent to software piracy behavior. Information & Management, 44(5), 503-512.
Forsyth, D. R., & Scott, W. L. (1984). Attributions and moral judgments: Kohlberg’s stage theory as a taxonomy of moral attributions. Bulletin of the Psychonomic Society, 22(4), 321-323.
Glass, R. S., & Wood, W. A. (1996). Situational determinants of software piracy: An equity theory perspective. Journal of Business Ethics, 15(11), 1189-1198.
Glover, R. J. (1997). Relationships in moral reasoning and religion among members of conservative, moderate, and liberal religious groups. The journal of social psychology, 137(2), 247-254.
Hillison, W., Pacini, C., & Sinason, D. (1999). The internal auditor as fraud‐buster. Managerial Auditing Journal.
Hunt, S. D., & Vitell, S. (1986). A general theory of marketing ethics. Journal of macromarketing, 6(1), 5-16.
John, R. (1971). A theory of justice. Cambridge, MA: p, University.
Johnson, M. C., & Morris, R. G. (2008). The moderating effects of religiosity on the relationship between stressful life events and delinquent behavior. Journal of Criminal Justice, 36(6), 486-493.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of management review, 16(2), 366-395.
Kashif, M., Zarkada, A., & Thurasamy, R. (2017). The moderating effect of religiosity on ethical behavioural intentions: An application of the extended theory of planned behaviour to Pakistani bank employees. Personnel Review, 46(2), 429-448.
Kelley, S. W., Ferrell, O., & Skinner, S. J. (1990). Ethical behavior among marketing researchers: An assessment of selected demographic characteristics. Journal of Business Ethics, 9(8), 681-688.
Lau, T.-C., Choe, K.-L., & Tan, L.-P. (2013). The moderating effect of religiosity in the relationship between money ethics and tax evasion. Asian Social Science, 9(11), 213.
Leonard, L. N., Riemenschneider, C. K., & Manly, T. S. (2017). Ethical behavioral intention in an academic setting: Models and predictors. Journal of Academic Ethics, 15(2), 141-166.
Li, F., & Chen, H. (2016). Perceived ethicality of moral choice: The impact of ethics codes, moral development, and relativism. Nankai Business Review International, 7(2), 258-279.
Logsdon, J. M., Thompson, J. K., & Reid, R. A. (1994). Software piracy: Is it related to level of moral judgment? Journal of Business Ethics, 13(11), 849-857.
Louwers, T., Ponemon, L. A., & Radtke, R. (1997). Examining accountants’ ethical behavior: A review and implications for future research. Behavioral accounting research: Foundations and frontiers, 1, 188-221.
Marwick, K. P. (1998). University of Colorado Financial, State-funded Student Financial Assistance Programs, and National Collegiate Athletic Association Audits: Fiscal Year Ended June 30, 1998: KPMG Peat Marwick.
McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of marketing Science, 18(2), 101-112.
Mischel, W. (1977). On the future of personality measurement. American psychologist, 32(4), 246.
Morton, N. A., & Koufteros, X. (2008). Intention to commit online music piracy and its antecedents: An empirical investigation. Structural Equation Modeling: A Multidisciplinary Journal, 15(3), 491-512.
Nguyen, N. T., & Biderman, M. D. (2008). Studying ethical judgments and behavioral intentions using structural equations: Evidence from the multidimensional ethics scale. Journal of Business Ethics, 83(4), 627.
Porter, B. A. (1996). A research study on financial reporting and auditing--bridging the expectation gap. Accounting Horizons, 10(1), 130.
Reidenbach, R. E., & Robin, D. P. (1988). Some initial steps toward improving the measurement of ethical evaluations of marketing activities. Journal of Business Ethics, 7(11), 871-879.
Reidenbach, R. E., & Robin, D. P. (1990). Toward the development of a multidimensional scale for improving evaluations of business ethics. Journal of Business Ethics, 9(8), 639-653.
Rest, J. R. (1986). Moral development: Advances in research and theory.
Schlegelmilch, B. B., & Öberseder, M. (2010). Half a century of marketing ethics: Shifting perspectives and emerging trends. Journal of Business Ethics, 93(1), 1-19.
Shoham, A., Ruvio, A., & Davidow, M. (2008). (Un) ethical consumer behavior: Robin Hoods or plain hoods? Journal of consumer marketing.
Singhapakdi, A., Vitell, S. J., Lee, D.-J., Nisius, A. M., & Grace, B. Y. (2013). The influence of love of money and religiosity on ethical decision-making in marketing. Journal of Business Ethics, 114(1), 183-191.
Trevino, L. K. (1992). Moral reasoning and business ethics: Implications for research, education, and management. Journal of Business Ethics, 11(5-6), 445-459.
Vitell, S. J., Bing, M. N., Davison, H. K., Ammeter, A. P., Garner, B. L., & Novicevic, M. M. (2009). Religiosity and moral identity: The mediating role of self-control. Journal of Business Ethics, 88(4), 601-613.
Walker, A. G., Smither, J. W., & DeBode, J. (2012). The effects of religiosity on ethical judgments. Journal of Business Ethics, 106(4), 437-452.
Wang, F., Zhang, H., Zang, H., & Ouyang, M. (2005). Purchasing pirated software: an initial examination of Chinese consumers. Journal of consumer marketing.
Welch, M. R., Tittle, C. R., & Grasmick, H. G. (2006). Christian religiosity, self-control and social conformity. Social Forces, 84(3), 1605-1623.
Winchester, D. (2008). Embodying the faith: Religious practice and the making of a Muslim moral habitus. Social Forces, 86(4), 1753-1780.
Yoon, C. (2011). Theory of planned behavior and ethics theory in digital piracy: An integrated model. Journal of Business Ethics, 100(3), 405-417.
Ysseldyk, R., Matheson, K., & Anisman, H. (2010). Religiosity as identity: Toward an understanding of religion from a social identity perspective. Personality and Social Psychology Review, 14(1), 60-71.
Zeune, G. (1997). Fraud: It is your job. Michigan CPA, 48(4), 26-31.
Published
2021-06-30
How to Cite
BALQIS, Anastania; FANANI, Zaenal.
The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 332-342, june 2021.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/60786>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2021.v16.i02.p10.
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