Examining the effect of love of money and Machiavellian traits on accounting fraud tendencies: Religiosity as a moderating variable

Authors

  • Ni Ketut Ayu Dessy Wirani Udayana University, Denpasar, Indonesia
  • I Gusti Ayu Made Asri Dwija Putri Udayana University, Denpasar, Indonesia

Keywords:

Love of money, Machiavellian traits, religiosity, accounting fraud tendency, Theory of Planned Behavior

Abstract

The high phenomenon of accounting fraud in Indonesia and its detrimental impacts have motivated this research to obtain empirical evidence regarding internal psychological factors that influence accounting fraud tendency. Grounded in the Theory of Planned Behavior (TPB), this study analyzes the influence of love of money and Machiavellian traits on accounting fraud tendency among Master of Accounting students in Denpasar. Furthermore, this research aims to examine the moderating role of religiosity in weakening the influence of both independent factors on accounting fraud tendency. The results show that love of money has a positive and significant effect on accounting fraud tendency. Machiavellian traits also have a positive and significant effect on accounting fraud tendency, with an even stronger influence than love of money. Religiosity fails to moderate the influence of both love of money and Machiavellian traits on accounting fraud tendency. Nevertheless, religiosity has a significant direct negative effect on fraud tendency, indicating that religiosity serves as an independent protective factor operating in parallel, rather than interactively, with psychological risk factors. These findings imply that higher education institutions need to consider students' psychological factors in developing ethics and professional integrity curricula. Practically, these findings suggest the importance of a holistic approach to fraud risk management that includes psychological assessment, as well as the need for a more comprehensive approach in integrating spiritual values with professional contexts to prevent moral compartmentalization among prospective professional accountants.

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Published

2025-12-17

How to Cite

Wirani, N. K. A. D., & Putri, I. G. A. M. A. D. (2025). Examining the effect of love of money and Machiavellian traits on accounting fraud tendencies: Religiosity as a moderating variable. Tennessee Research International of Social Sciences, 7(2), 222–233. Retrieved from http://triss.org/index.php/journal/article/view/121

Issue

Vol. 7 No. 2: July-December 2025

Section

Research Articles

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