Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia

QR Code

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia

Purpose: This study aims to examine the effects of religiosity, ethical leadership and local wisdom on the relationship between fraud risk management and asset misappropriation in Indonesia. Design/methodology/approach: Data were collected using a set of questionnaire surveys administered to the hea...

Full description

Bibliographic Details
Published in:	Journal of Islamic Accounting and Business Research
Main Author:	Tarjo T.; Anggono A.; Alim M.N.; Said J.; Mohd-Sanusi Z.
Format:	Article
Language:	English
Published:	Emerald Publishing 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85198535872&doi=10.1108%2fJIABR-09-2022-0227&partnerID=40&md5=79f425b33bac442f435d45cf06219ae7

Similar Items

Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia
by: Tarjo, et al.
Published: (2024)

Adopting fraud diamond theory to predict factors of asset misappropriation fraud among police officers
by: Mohd Razmin M.A.R.; Mohamad A.; Zakaria M.
Published: (2024)

Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory
by: Isa F.H.M.; Alias N.; Ali M.M.; Haron N.H.; Sadique R.B.M.; Johan N.
Published: (2024)

The effect of attitude towards behaviour, local wisdom culture, whistleblowing intention on fraud prevention
by: Marota R.; Rosnidah I.; Johari R.J.
Published: (2024)

Fraud awareness, information accountability and sustainable competitive advantage: governance moderation and capacity for accessing financing mediation
by: Tarjo T.; Anggono A.; Haryadi B.; Mahya L.; Sakti E.; Said J.
Published: (2024)

Proposing Religiosity as a Moderating Variable to Determine Factors in Fraud Intention from the Fraud Triangle Theory Perspective
by: Fauzi, et al.
Published: (2024)

Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review
by: Tarjo T.; Anggono A.; Said J.; Sakti E.
Published: (2024)

Determinants of asset misappropriation in small and medium enterprises: Evidence from Malaysia
by: Talib S.A.; Hasnan S.; Hussain A.R.M.; Ali M.M.; Ismail R.F.
Published: (2024)

A sustainable creative economy development model using a penta-helix approach based on local wisdom in Magelang City, Indonesia
by: Prajanti S.D.W.; Daud D.; Amin S.; Subiyanto; Adzim F.
Published: (2023)

DETERMINANTS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS IN INDONESIA: COERCIVE PRESSURE DOMINATES
by: Arifin J.; Mohd-Sanusi Z.; Hidayah E.
Published: (2022)

Intention to Become Whistleblowers: Moderated by Religiosity
by: Nustini Y.; Zullaekha R.N.; Suffian M.T.M.
Published: (2024)

The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets
by: Ariffin N.A.M.; Hasnan S.; Ali M.M.; Harymawan I.
Published: (2023)

Explore the Potential for Tourist Scams in Indonesia
by: Tarjo T.; Anggono A.; Sakti E.; Zakik Z.; Syarif M.; Safkaur O.; Said J.
Published: (2023)

Ethical culture and leadership for sustainability and governance in public sector organisations within the ESG framework
by: Zahari A.I.; Said J.; Muhamad N.; Ramly S.M.
Published: (2024)

Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry
by: Said J.; Alam M.M.; Ramli M.; Rafidi M.
Published: (2017)

ROLE OF CODE OF ETHICS IN BUILDING A FRAUD-RESILIENT ORGANIZATION: THE CASE OF THE DEVELOPING ECONOMY
by: Johari R.J.; Rosnidah I.; Talib N.A.; Helmi I.M.
Published: (2022)

Status of local knowledge and information literacy among The Minangkabau Community in Indonesia
by: Rahmah E.; Shuhidan S.M.; Yahaya W.A.W.
Published: (2024)

Gold characteristics as safe haven and assets diversification for Sharia stocks in Indonesia
by: Rusmita S.A.; Filianti D.; Mayasani E.N.; Samad K.A.
Published: (2024)

Religiosity, Social Stigma, and Public Acceptance to People Living with HIV/AIDS among Citizens in Bandung, Indonesia
by: Wilandika A.; Yusof S.; Sari D.N.I.
Published: (2022)

Good Government Governance as a Moderator in Achieving Sustainable Development Goals in Indonesia
by: Yanto H.; Pujiati A.; Handayani B.D.; Ridzuan A.R.; Keshminder J.S.; Rachman M.A.
Published: (2024)

Financial pressure and related party transactions on financial statement fraud: fraud triangle perspective
by: Hudayati A.; Nisa T.K.; Sanusi Z.M.
Published: (2022)

Determinants of corporate environmental reporting by the Malaysian local governments
by: Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
Published: (2016)

Harmed but Armed: Trajectories of Agenda Setting in the Struggles for Local Disability Regulation in East Java, Indonesia
by: Setijaningrum, et al.
Published: (2024)

Harmed but Armed: Trajectories of Agenda Setting in the Struggles for Local Disability Regulation in East Java, Indonesia
by: Setijaningrum E.; Kassim A.
Published: (2024)

Protecting the pawners: Appraising the role of ministry of housing and local government
by: Kassim S.; Hassan R.; Bakar E.A.; Ilyana Ilias I.
Published: (2019)

Challenges in Privatization Development Projects under Local Government in Malaysia
by: Saron N.N.M.; Jaafar M.N.; Sukereman A.S.
Published: (2022)

DETERMINING LOW CARBON CITY (LCC) INDICATORS FOR GOVERNANCE AT LOCAL GOVERNMENT IN MALAYSIA
by: Jamaluddin N.B.; Abdullah Y.A.; Samsura D.A.A.; Khalid N.S.; Nasrudin N.
Published: (2023)

The Effects of Religiosity in Ads Toward Brand Image
by: Harun M.F.; Fadly F.V.A.M.; Abdullah N.N.N.; Albakry N.S.
Published: (2023)

Consumer Boycott: The Effect of Religiosity and Consumer Attitudes
by: Abdullah Z.; Anuar M.M.; Noor M.N.A.
Published: (2024)

Role of Local Government in Implementing Low Carbon City in Shah Alam
by: Azhar, et al.
Published: (2024)

Accounting Information Systems Effectiveness: Evidence from the Local Government Sector
by: Dalloul M.H.M.; Ibrahim Z.B.; Urus S.T.
Published: (2024)

Low Carbon City (LCC) Governance through Administrative and Operational Approaches by Malaysian Local Government
by: Jamaluddin N.B.; Abdullah Y.A.; Yakob H.; Nasrudin N.; Hassan M.A.; Zainudin K.
Published: (2023)

Optimising concrete enhancement of local ready-mix concrete partially replaced with local fly-Ash
by: Matarul J.; Mannan M.A.; Yussop N.; Endut M.Z.; Ibrahim A.
Published: (2019)

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments
by: Che Ku Kassim C.K.H.; Adnan N.L.; Ali R.
Published: (2022)

A proposed model in fundamental of decision making process at local government level
by: Ngah K.; Zakaria Z.; Hussin Z.H.; Noordin N.; Mustaffa J.; Zool M.; Mohamed Sawal M.Z.H.
Published: (2012)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

The Ecological Wisdom and Spatial Form of Rural Settlements in China: A Systematic Review
by: Jie T.; Hussain N.H.M.; Othman N.; Hamzah H.
Published: (2024)

The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia
by: Julian L.; Johari R.J.; Said J.; Wondabio L.S.
Published: (2021)

Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences
by: Solichin M.; Sanusi Z.M.; Johari R.J.; Gunarsih T.; Shafie N.A.
Published: (2022)

Seismic hazard analysis on Solok Regency, West Sumatra to support local government development program
by: Sari A.M.; Fakhrurrozi A.; Arisal A.; Setiadi B.; Putra H.G.; Nafri; Bakar R.A.; Ramli Z.
Published: (2023)