Moderation of spiritual intelligence: Machiavellian personality, ethical organizational culture and whistleblowing system on fraud intention
Keywords:
Machiavellian Personality, Organizational Ethical Culture, Whistleblowing system, Spiritual Intelligence, Fraud IntentionAbstract
This study aims to explore personal and organizational factors in auditors' intention to commit accounting fraud through Machiavellian personality, organizational ethical culture and Whistleblowing system with spiritual intelligence moderation. The Fraud Hexagon Theory is considered effective in detecting the possibility of fraud and the tendency of fraud that is motivated by personal and organizational factors. Therefore, the researcher tested several factors including Machiavellian personality, organizational ethical culture and Whistleblowing system with spiritual intelligence moderation in mitigating the intention to commit fraud. Data obtained through submitting questionnaires to auditors working at the BPK RI Representative Office of Bali Province. With the increasing cases of corruption involving BPK auditors in issuing opinions related to bribery cases, it shows that there is great potential in the auditor environment at BPK in committing accounting fraud. This research model was tested using the SEM-PLS (Structural Equation Modelling Partial Least Square) method. The results of the study indicate that personal factors in the form of Machiavellian will have a significant impact on the intention to commit fraud. In addition, the ethical culture of the organization and the Whistleblowing system can reduce the intention to commit fraud. And the existence of spiritual intelligence moderation can direct auditors to act responsibly.
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