Fraud Heptagon Dan Religiusitas Terhadap Kecurangan Organisasi

Authors

  • Serly Serly Universitas Internasional Batam
  • Viviany Viviany Universitas Internasional Batam

DOI:

https://doi.org/10.32662/gaj.v8i2.3928

Keywords:

Fraud Heptagon, Religiosity, Corporate Fraud

Abstract

This study aims to analyze corporate fraud by integrating the fraud heptagon model with the dimension of religiosity. The data used in this research are derived from the annual reports of companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The study employs the fraud heptagon model, which considers nine key factors of fraud: incentives, pressure, opportunity, attitude, justification, capability, arrogance, ignorance, greed, and religious values in curbing unethical behavior and fraud. The findings indicate that management incentives have a significant influence on corporate fraud, while financial pressure exhibits a negative relationship with fraud. However, factors such as religiosity were found to have no significant impact in the examined context. This article aims to provide meaningful contributions to the understanding and mitigation of fraud.

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Published

2025-09-29

How to Cite

Serly, S., & Viviany, V. (2025). Fraud Heptagon Dan Religiusitas Terhadap Kecurangan Organisasi. Gorontalo Accounting Journal, 8(2), 283–298. https://doi.org/10.32662/gaj.v8i2.3928

Issue

Volume 8 Number 2 October 2025

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Articles

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