Job satisfaction’s effects on fraud intentions on employees of financial companies in Semarang City
Downloads
Today's business economic competition encourages companies to maximize the potential of human resources. Ideally, human resources have the capacity, capability, and integrity to maintain resilience in the business world, especially financial companies. However, the reality is that in Semarang City there are still fraud intentions in the form of corruption in employees of one of the banks, which has the potential to reduce company resilience. Job satisfaction is a reflection of workers' attitudes in responding to the work environment, this is related to the level of fraud intentions. This study aims to analyze the effect of job satisfaction on fraud intentions in employees of financial companies in Semarang City. The method used is quantitative-based with data collection techniques in the form of distributing questionnaires to 30 samples. The research data were tested using tests of validity, reliability, normality, linearity, and homoscedasticity. A simple linear regression analysis was performed for the impact of job satisfaction on fraud intensity. The results of this study show that there is a positive influence between job satisfaction and fraud intentions. The suggestion for future research is to extend the research period and take samples from all industries registered in Indonesia in various cities so that the research results can be used as generalizations.
ACFE Indonesia Chapter. (2019). Survei Fraud Indonesia.
Anggreni, N. N. S., Sujana, E., & Julianto, I. P. (2020). Pengaruh Kepuasan Kerja, Kecerdasan Spiritual, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) (Studi Kasus pada Bank Perkreditan Rakyat di Kabupaten Buleleng). Jurnal Ilmiah Akuntansi Dan Humanika, 10(1), 32–41.
Antonelli, V., Coronella, S., Cordery, C., & Verona, R. (2021). Fraud and incompetence: Accounting in the Papal States (1831–1859). Accounting History, 26(4), 552–584. https://doi.org/10.1177/10323732211003685
Argarini, E. P. (2016). PENGARUH KOMPENSASI TERHADAP FRAUD DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2). https://doi.org/10.21831/nominal.v4i2.8004
Christian, N., & Veronica, J. (2022). Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia. Jurnal Riset Akuntansi Mercu Buana, 8(1).
Dzomira, S. (2014). Internal Controls and Fraud Schemes in Not-For-Profit Organisations?: A Guide for Good Practice. Research Journal of Finance and Accounting, 5(2), 118–126.
Fauziah, Y. A. (2017). Kepuasan Kerja Dengan Intensi Kecurangan (Fraud) Pada Karyawan [Doctoral Dissertation]. Universitas Muhammadiyah Malang.
Kidman, G., Gesthuizen, R., Tan, H., & Dielenberg, H. (2023). An Entrepreneurial STEM Teaching Framework: Integrating Business and STEM Education. In Enhancing Entrepreneurial Mindsets Through STEM Education. Springer. https://doi.org/10.1007/978-3-031-17816-0_5
Matompo, O. S. (2020). Efektifitas Penerapan Sanksi Hukum Terhadap Persaingan Curang Dalam Pelelangan Pekerjaan Di Kota Palu. Maleo Law Journal, 4(1).
Munandar, A. S. (2001). Psikologi Industri dan Organisasi. UI Press.
Paais, M., & Pattiruhu, J. R. (2020). Effect of Motivation, Leadership, and Organizational Culture on Satisfaction and Employee Performance. Journal of Asian Finance, Economics and Business, 7(8). https://doi.org/10.13106/JAFEB.2020.VOL7.NO8.577
Putri, A. A. P. A. (2014). PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN ASET DAERAH ISTIMEWA YOGYAKARTA. Nominal, Barometer Riset Akuntansi Dan Manajemen, 3(1). https://doi.org/10.21831/nominal.v3i1.2154
Rahman, F., Adenan, A., Yulidasari, F., Laily, N., Rosadi, D., & Azmi, A. N. (2017). PENGETAHUAN DAN SIKAP MASYARAKAT TENTANG UPAYA PENCEGAHAN TUBERKULOSIS. Media Kesehatan Masyarakat Indonesia, 13(2). https://doi.org/10.30597/mkmi.v13i2.1993
Sadewo, R. J., & Setyorini, D. (2017). Pengaruh Pengendalian Internal , Kepuasan Kerja Terhadap Kecurangan Akuntansi ( Dinas Perindustrian Perdagangan Koperasi Umkm Daerah Istimewa Accounting Fraud in Dinas Perindustrian Perdagangan Koperasi. Jurnal Akuntansi, 1–17.
Senjaya, I. C. (2023, March 27). Kejati Jateng tahan eks pimpinan bank di Semarang karena tersangkut korupsi. Antara Jateng.
Sevyiolanita, N. L. D., Suryandari, N. N. A., & Putra, G. B. B. (2022). Pengaruh Fraud Triangle, Kesesuaian Kompensasi, Dan Kepuasan Kerja Terhadap Tindakan Kecurangan (Studi Pada LPD Di Kecamatan Tejakula). JURNAL KARMA (Karya Riset Mahasiswa Akuntansi), 2(1), 2382–2388.
Suci, B. M., Kuntadi, C., Pelu, M. F. A., Muslim, Nurfadilla, Nurbaiti, A., Prakasa, E., Alfian, N., Subhan, S., Rahayu, R. P., Tjahjono, M. E. S., Adawiyah, D. R., Amanullah, D. A., Ningtyas, I., Delamat, H., Yuniartie, E., Pratama, N. A., Edi, S., Purnamasari, P., … Nurfadilla. (2019). Pengaruh Skeptisisme Profesional, Pengalaman Auditor, Kompentensi Auditor dan Beban Kerja terhadap Pendeteksian Kecurangan. Equity, 6(1).
Sutrisno, S., Herdiyanti, H., Asir, M., & ... (2022). Dampak Kompensasi, motivasi dan Kepuasan Kerja Terhadap Kinerja Karyawan di Perusahaan: Review Literature. Management ….
Triswantoro, F., & Riyadi, S. (2020). Pengaruh Pengendalian Internal, Integritas, Kepuasan Kerja dan Kecerdasan Spiritual Terhadap Kecurangan (Studi Kasus Pada Yayasan-Yayasan Di Banten). Nusantara: Jurnal Ilmu Pengetahuan Sosial, 7(2), 408–420.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Widiarta, E., Perizade, B., & Zunaidah. (2015). Pengaruh Budaya Perusahaan dan Kepemimpinan Transformasional Terhadap Kinerja Karyawan Pertamina RU III Plaju Pada Awal Transformasi Pertamina. Jurnal Manajemen Dan Bisnis Sriwijaya, 13(2).
Wiliandari, Y. (2019). KEPUASAN KERJA KARYAWAN. SOCIETY, 6(2), 81–95. https://doi.org/10.20414/society.v6i2.1475
Yasmin, S., & Najihah, N. (2023). Pengaruh Pengendalian Internal Bidang Akuntansi , Kepuasan Kerja dan Pengembangan Mutu Kerja Karyawan Terhadap Pencegahan Kecurangan. 1076–1089.
Yohanna, E. R., Pujiningsih, S., & Juliardi, D. (2021). Internal Control Systems in Modern and Biblical Perspectives: Preventing Financial Fraud at the X Church in East Java. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 6(1), 974–991.
Yulistyawati, N. K. A., Suardikha, I. M. S., & Sudana, I. P. (2019). The analysis of the factor that causes fraudulent financial reporting with fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 23(1). https://doi.org/10.20885/jaai.vol23.iss1.art1
Copyright (c) 2024 Puspita Puji Rahayu, Melisa Anggraini, Wulandari Wulandari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
