The Influence of Compensation, Internal Control, Religiusity, and Organizational Commitment on The Trends of Financial Fraud

Abstract

The aim of this research is to examine how various factors, such as compensation, internal control, religiosity, and organizational commitment, influence the tendency of financial fraud and unethical behavior. Additionally, the study explores how unethical behavior may serve as an intervening variable in the relationship between these factors and the tendency of financial fraud. The
research involves 110 employees from PKTJ, and data is collected through questionnaires. The analysis includes testing the validity and reliability of the instruments, as well as descriptive statistics and quantitative analysis. The findings indicate that  compensation, internal control, religiosity, and organizational commitment impact the tendency of financial fraud when unethical behavior is considered an intervening variable.