Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

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Study of Corruption Occurrence Based on Religiosity, Ethical Orientation, and Behavioral Orientation

Authors
Ida Rosnidah, Wiwit Apit Sulistyowati, Agung Yulianto, Mukarto Siswoyo
Corresponding Author
Ida Rosnidah
Available Online 16 March 2020.
DOI
10.2991/aebmr.k.200305.020How to use a DOI?
Keywords
corruption, ethical orientation, behavioral orientation, religiosity
Abstract

The rise of corruption in Indonesia raises the paradigm in the community that the position and power of the person vulnerable triggers the onset of deviant behavior in the form of corruption. Individual factors that can affect one’s actions are religiosity orientation, behavioral orientation, and ethical orientation. Therefore, the urgency of this research is done to explore the emergence of corruption events that often occur in the public sector. This study was conducted by the survey method through instrument questionnaire that was distributed against respondents who became public service providers in Cirebon. Data analysis techniques are initiated with data quality tests, classical assumption tests, and regression analyses. Hypothesis testing was conducted with the T-test to test the influence of religious orientation, behavioral orientation and ethical orientation to corruption, especially in Cirebon Regency. The results of an analysis of 87 respondents from public service providers proved that the orientation of religiosity, ethical orientation, and behavioral orientation have a positive effect on corruption. The results of this research are expected to contribute to scientific development in the field of professional or auditing ethics and can provide recommendations to the Government in Cirebon in order to minimize the effort Fraud in the public sector.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
16 March 2020
ISBN
10.2991/aebmr.k.200305.020
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.020How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Ida Rosnidah
AU  - Wiwit Apit Sulistyowati
AU  - Agung Yulianto
AU  - Mukarto Siswoyo
PY  - 2020
DA  - 2020/03/16
TI  - Study of Corruption Occurrence Based on Religiosity, Ethical Orientation, and Behavioral Orientation
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 79
EP  - 83
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.020
DO  - 10.2991/aebmr.k.200305.020
ID  - Rosnidah2020
ER  -