THE INFLUENCE OF RELIGIOSITY, JOB SATISFACTION AND RATIONALIZATION ON FRAUD WITH GENDER AS A MODERATION VARIABLE

Abstract

This study aims to examine the influence of religiosity, job satisfaction and rationalization on fraud with gender as a moderating variable. The type of research used in this research is explanatory research with a quantitative approach and the data source used is primary data in the form of a questionnaire. The population in this study was all employees who worked at the Ministry of Religion throughout Lombok Island. Samples were determined based on the purposive sampling method, in order to obtain a sample of 71 people. The results showed that: (1) religiosity has a positive effect on fraud; (2) job satisfaction has a negative effect on fraud; (3) rationalization has a positive effect on fraud; (4) gender weakens the influence of religiosity on fraud; (5) gender weakens the influence of job satisfaction on fraud; and (6) gender weakens the influence of rationalization on fraud.

Keywords

• religiosity
• job satisfaction
• rationalization
• fraud
• gender