Apakah Cinta pada Uang Berpengaruh Terhadap Tindakan Kecurangan pada Organisasi Nirlaba?

Authors

  • Lilly Anggrayni IAIN Manado
  • Nurul Azizah Azzochrah IAIN Manado
  • Fitria Ayu Lestari Niu IAIN Manado

DOI:

https://doi.org/10.37385/msej.v5i2.5983

Keywords:

Love of Money, Fraud Action, Fraud Accounting, Non-Profit Organization

Abstract

This research examine the effect of love of money variable on fraud action, which is related with the issue of fraud accounting. Love of money is founded had partial effect to the fraud action, this is proved by the data that love of money had R2  as many as 13,7%, which means that love of money had partial effect to fraud action which is only about 13,7 % and the rest value could effect by the other variable. This research adopt agency theory as the main theory which could frame the relation between love of money variable and fraud action variable. Love of money is defined as the motivation or desire to reach money in human life. This intention exist because human had natural ego behavior such as want to owning assets, power, and self-expression and the other people in the society also think that money is the reflection of social status as well as reflected their achievement. This motivation could boost volunteers and managers desire to commit fraud action in non-profit organizations. This finding is in line with agency theory, which state that people had possibility to take self-interest when they had power and access to control and manage resources in an organizations. Manager and volunteers had access and authority to the financial resources in the organizations, therefore they had chance to take self-interest. This action could happend if the organization had lack of monitoring systems, and society did not push the organizations to report their operational, program and financial activity.

References

Greenlee, J., Fischer, M., Gordon, T., & Keating, E. (2007). An investigation of fraud in nonprofit organizations: Occurrences and deterrents. Nonprofit and Voluntary Sector Quarterly, 36(4), 676–694. https://doi.org/10.1177/0899764007300407

Jensen, M., & Meckling, W. (2012). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023

Kompas. (2022). Fraud action in ACT Case in Indonesia. Kompas. https://nasional.kompas.com/read/2022/07/25/19420841/perjalanan-kasus-dugaan-penyelewengan-dana-act-pencabutan-izin-hingga?page=all

Paramita, P., & Suryanawa, I. K. (2020). Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting. E-Jurnal Akuntansi, 30(6), 1369. https://doi.org/10.24843/eja.2020.v30.i06.p03

Sardžoska, E. G., & Tang, T. L. P. (2012). Work-Related Behavioral Intentions in Macedonia: Coping Strategies, Work Environment, Love of Money, Job Satisfaction, and Demographic Variables. Journal of Business Ethics, 108(3), 373–391. https://doi.org/10.1007/s10551-011-1096-2

Seyam, Y., Seyam, O., Salama, N., & Seyam, A. (2018). An Overview of Fraud in Nonprofit Organizations and the Appropriate Approach to Prevent It. International Journal of Accounting and Finance Studies, 1(2), 183. https://doi.org/10.22158/ijafs.v1n2p183

Sihombing, K. (2016). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud?: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (bei) Tahun 2013-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 6(3), 1–22. https://doi.org/10.6007/IJARAFMS/v5-3/1823

Silva, R., Oliveira, M., Sousa, M., & Santos, T. (2021). Determinants of financial performance of non-profit organizations. Journal of Management Information and Decision Sciences, 24(S6), 1–10.

Singhapakdi, A., Vitell, S. J., Lee, D. J., Nisius, A. M., & Yu, G. B. (2013). The Influence of Love of Money and Religiosity on Ethical Decision-Making in Marketing. Journal of Business Ethics, 114(1), 183–191. https://doi.org/10.1007/s10551-012-1334-2

TANG, T. (2014). the Love of Money Is the Root of All Evil: Pay Satisfaction and Corruption Perceptions Index As Moderators. Researchgate.Net, August 2011. https://www.researchgate.net/profile/Ali-Kazem-2/publication/284276326_THE_LOVE_OF_MONEY_IS_THE_ROOT_OF_ALL_EVIL_PAY_SATISFACTION_AND_CPI_AS_MODERATORS/links/5655ecea08aefe619b1cf33a/THE-LOVE-OF-MONEY-IS-THE-ROOT-OF-ALL-EVIL-PAY-SATISFACTION-AND-CPI-AS-MO

Tang, T. L. P., Chen, Y. J., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, machiavellianism, risk tolerance, and unethical behavior. Management Decision, 46(2), 243–263. https://doi.org/10.1108/00251740810854140

Tang, T. L. P., & Tang, T. L. N. (2010). Finding the lost sheep: A panel study of business students’ intrinsic religiosity, machiavellianism, and unethical behavior intentions. Ethics and Behavior, 20(5), 352–379. https://doi.org/10.1080/10508422.2010.491763

Downloads

Published

2024-08-24

How to Cite

Anggrayni, L. ., Azzochrah, N. A., & Niu, F. A. L. . (2024). Apakah Cinta pada Uang Berpengaruh Terhadap Tindakan Kecurangan pada Organisasi Nirlaba? . Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 9579–9585. https://doi.org/10.37385/msej.v5i2.5983