Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No. 3 Oktober 2022 Hal.56-71 LOVE OF MONEY, ORGANIZATIONAL COMMITMENT, LEADERSHIP MORALE, WORK ENVIRONMENT AND RELIGIOUS BELIEFS ON FRAUD INTENTION: A STUDY ON BANK BENGKULU EMPLOYEES Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) Faculty of Economics and Business, Bengkulu University (1,2,3,4) ARTICLE INFO ABSTRACT Article history: Received: October 29, 2022 Revised: October 9, 2022 Accepted: October 24, 2022 This study aims to examine the effect of Love Of Money, Organizational Commitment, Moral Leadership, Work Environment and Religious Beliefs on Fraud Intention where the object of research used is Bengkulu Bank employees. The employees of Bengkulu Bank who were selected as the research sample used the random sampling method, namely Bengkulu Bank employees who worked at the head office, main branches, main branches and cash offices located in both Bengkulu City and the regencies in Bengkulu Province. The total population is 700 employees of Bank Bengkulu and using the Slovin formula, the number of respondents that should be used in this study is 88 respondents. From the questionnaires sent as many as 88 respondents, the number of questionnaires returned was 70 respondents and the number of questionnaires that could be processed was 64 respondents (respondent rate 79.55%). Testing all hypotheses using Smart PLS where the hypotheses tested are 5 hypotheses. The test results on all the hypotheses tested show that the work environment has a negative effect on fraud intention, while the influence of Love Of Money, Organizational Commitment, Leadership Morale and Religious Beliefs have no effect on fraud intention. Keywords: Love Of Money Organizational Commitment Moral Leadership Work Environmen Religious Beliefs, Fraud Intention Correspondence: Eddy Suranta eddysuranta123@gmail.com How to cite (APA Style): Fachruzzaman, Indriani, R., Suranta , E., & Midiastuti, P. P. (2002). Love Of Money, Organizational Commitment, Leadership,Morale, Work Environtment and Religious Belief On Fraud Intention : A Study On Bank Bengkulu Employees. Jurnal Akuntansi, 56- 71. INTRODUCTION Fraud is defined as a crime that uses deception as its main modus operandi and thus encompasses a wide range of deviant behaviors by individuals and organizations, some of which are not necessarily criminal but morally dubious' (Wells, 1997). This form of crime ( white crime ) has received less attention than other types of crime (Levi, 2008). According to Croall (2007) and Levi (2001), fraud can be a multidimensional crime that is generally committed by: (i) law-abiding corporations against other individuals or companies; (ii) organized criminals against individuals and companies; and (iii) individuals against other individuals or organizations. From a legal point of view, fraud is defined as fraud that is intentionally perpetrated to gain an unfair advantage or violates the law. According to Glover and Aono (1995), fraud involves misallocation of resources or distorted reporting of available resources, which is against the elements of sound and prudent management. Fraud , if not effectively prevented and detected, can result in serious damage to an organization. Fraud has a dynamic nature so that it can occur anywhere and anytime, not only focusing on one type of industrial sector but can occur in various types of company industrial sectors. The Association Certified Fraud Examiners – Report to the Nations on Occuptional Fraud and Abuse (2016) indicates that the banking and financial services industry sector ( banking and financial service ) is the industrial sector that has the highest frequency of fraud and the first organization that is most disadvantaged by fraud compared to the industrial sector others with a loss percentage of 16.8%. The Financial Services 56 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 Authority (OJK)- (2017) as the party that organizes an integrated regulatory and supervisory system for activities in the financial services sector as a whole has revealed 126 cases related to alleged banking fraud in 69 banking offices spread throughout Indonesia. with the credit crime fraud mode , such as fictitious debtors, the installments are not paid even though the debtor has paid, and the cash borrowing mode without going through banking procedures. This study is a replication of research conducted by Wicaksono and Umrah (2016) which examines several factors that influence the desire of non-medical employees to commit fraud . The results of the research by Wicaksono and Umrah (2016) prove that the results of the study show that love of money (love of money), organizational commitment, leader morality have no effect on fraud intention , while the work environment, religious beliefs and organizational culture have a negative and significant effect on fraud intention . . From the results of the research by Wicaksono and Umrah (2016) which have not given good enough results, this study tries to retest using the responses of Bank Bengkulu employees who work in the accounting and teller sections . The reason for choosing this respondent is related to the existence of greater employee opportunities in the two types of work. This study also uses the same questionnaire as the research conducted by Wicaksono and Umrah (2016) but does not include organizational culture variables. This is because in this study only one object of research is used so that this research raises the title Love Of Money , Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs Against Fraud Intention : A Study on Bank Bengkulu Employees Literature review Attribution Theory According to Heider and Siemel (1958) as originators of attribution theory, attribution theory is a theory that explains a person's behavior. Attribution theory explains the process of how we determine the causes and motives for a person's behavior. This theory refers to how a person explains the causes of the behavior of others or himself which will be determined whether from internal such as traits, characters, attitudes, etc. or external such as pressure from certain situations or circumstances that will have an influence on individual behavior (Luthans, 2005). Attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. Attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that just looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. Heider and Siemel (1958) also stated that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. He emphasized that feeling indirectly is the most important determinant of behavior. Internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. People will behave differently if they perceive their internal attributes more than their external attributes. Relationship between Love Money and Fraud Intention Tang (2007) provides an understanding that money is a tool used in trading instruments and has a certain value and size. Money has been used in the world for a long time. Managers use the money to attract, retain, and motivate employees to achieve organizational goals (Luna-Arocas and Tang, 2004). On the other hand, money can be used as a motivator for crime (unethical behavior) (Sardzoska and Tang, 2011; Tang and Chiu, 2003). Several previous studies have tested the love of money with several aspects studied, such as the love of money with the behavior of every level of managers in a company (Sardzoska and Tang, 2009), the love of money is associated with gender (Sardzoska and Tang, 2011) where the love of money is related to gender (Sardzoska and Tang, 2011). to money is associated with several questions such as (1) Is money important?, (2) Is money a symbol of success?” so that some of these questions are directly related to measuring the love of money and how to measure the love of money (Luna-Arocas and Tang, 2004). The Money Ethic Scale was developed by several research results which state that: money is a need, positive or negative behavior towards money, control over money, and an obsession. The Money Ethics Scale (MES) consists of six factors: good, evil, merit, respect, budget, and freedom (Tang and 57 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Chen, 2008; Du and Tang; 2005; Luna-Arocas and Tang, 2004). This study adopts the "love of money scale" (LOM = Love of Money ) from research developed by several previous studies (Sardzoska and Tang, 2011; Tang et al , 2008) which includes four specific factors from the part of the money ethics scale, namely: (1) motivator, (2) successful, (3) important, and (4) rich. The love of money scale reflects the symptoms that money is a motivator, a symbol of success, money is important and money makes people rich. Love for money is defined as behavior towards money of an individual including affective, behavioral, and cognitive components. The meaning of love of money is an aspiration or obsession with money but not one's need, greed, or materialism (Sardzoska and Tang, 2011). According to Tang and Chiu (2003), the love of money is the root of evil (unethical behavior). This is evidenced by the results of his research which concluded that workers in Hong Kong who prefer money are not quite satisfied with the payment of the salaries they receive. Subsequent research from Tang et al ., (2004) found evidence that the love of money is a mediator variable that strengthens the effect of the income they receive with satisfaction with the income they receive. Employees will have a pattern of satisfaction with the income they receive depending on the size of the employee's love for money. From the explanation above, the first hypothesis proposed is: H1: Love of Money has a positive effect on fraud intention Relationship between Organizational Commitment and Fraud Intention According to Bakhshi (2009) organizational commitment is one of the important factors in explaining the relationship between behavior and work. Furthermore, Allen and Mayer (1990) explain that there are three components of the concept of organizational commitment, namely (1) Affective (Emotional employees, identification, and involvement in the organization), (2) Sustainability (Commitment based on the costs that must be incurred when employees leave the organization), and (3) Normative (Employees' feeling to stay in the organization). Organizational commitment is loyalty to the organization that involves an active relationship with the organization so that individuals want to contribute to the organization. Organizational commitment is a consequence that arises based on job satisfaction. Commitment has been linked to three factors: (a) a strong belief in and acceptance of the organization's goals and values, (b) a willingness to exert a lot of effort and the name of the organization, and (c) a strong desire to maintain membership in the organization (Mowday, 2003). Steers, and Porter, 1979). To measure it, the Organizational Commitment Questionnaire (OCQ) was developed to understand employees' levels of commitment and pride in being part of the organization. The findings of previous research indicate love of money has negative influence on pay satisfaction. That means low. Of course, the love of money has a high salary satisfaction. Employees with high salary satisfaction are less likely to commit fraud or unethical behavior in organizations. It was further explained that high pay satisfaction will create organizational commitment of employees. Organizational commitment is not related to unethical behavior but employee commitment will not prevent crime or unethical behavior (Tang and Chiu, 2003). The second hypothesis proposed is: H2: Organizational commitment has a negative effect on fraud intention Relationship between Leadership Morality and Fraud Intention Leadership is the drive to achieve organizational goals. Leaders must have something that can influence others to achieve their goals. Leaders must not only have competence but also have to behave ethically in their daily lives (Ciulla, 1995). Leadership is not just having skills, having theoretical knowledge and having analytical abilities but also having ethical actions. It is the ability to act intentionally and ethically as situations require based on universal knowledge, experience, perception, and intuition. Ethical leadership must be based on being effective and successful for a long time. Leaders must demonstrate the highest standards of moral and ethical behavior on a daily basis in speech, behavior, actions, and decision making so that others in the organization can follow (Toor and Ofori, 2009). Ethical leadership is defined as the demonstration of behavior in accordance with prevailing norms through personal actions and interpersonal relationships, and practicing these behaviors in followers through two-way communication, reinforcement, and decision making (Brown et al , 2005). 58 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 The first part of this definition shows normatively appropriate behavior (moral people) and the second part practices that behavior to followers (moral managers) (Toor and Ofori, 2004). Ethical leadership has two dimensions: individual morale and manager morale. Individual morals are normatively appropriate behavior so that they appear honest, trustworthy, and trustworthy to others. Manager morale means that leaders openly and explicitly talk about ethics and influence employee behavior and beliefs (Brown et al, 2005). Ladkin (2008) states that "leading beautifully" has three dimensions: "mastery" in understanding self and context, "coherence" is the congruence between different forms of self and one's goals and messages, "goal" is concerned with one's goals. Several previous studies have empirically tested the influence of leadership morality on unethical behavior in the form of fraud committed by employees. Meyer et al . (2010) conducted a study to examine the relationship between leader ethics, ethical environment, and deviant behavior. These results indicate that a leader's ethics has a positive effect on an ethical environment and an ethical environment has a negative effect on deviant behavior. This shows that ethical leaders will create an ethical atmosphere in the organization. An ethical climate will avoid unethical behavior. The second hypothesis proposed in this study is: H3: Leader morality has a negative effect on fraud intention Relationship between Work Environment and Fraud Intention The work environment is everything that can affect employees where the employee works (Taiwo, 2009). The work environment describes how the situation at work affects employee behavior. Someone who is involved in one environment will imitate what people in that environment see. Amabile et al ., (1996) found evidence that a favorable work environment creates creativity, ethical behavior and performance for employees. Sardzoska and Tang (2011) further provide additional evidence that a conducive work environment will create satisfaction, commitment, and performance for employees. A favorable work environment will increase job satisfaction and be able to reduce corrupt actions (unethical behavior) that can be carried out by employees. The fourth hypothesis proposed is: H4: The work environment has a negative effect on fraud intention Relationship between Religious Faith and Fraud Intention The level of belief or religious level is the belief in God who created and controls the universe. Glock and Stark (1965) define religion as a system of symbols, belief systems, value systems, and behavioral systems where the religious level of religion is grouped into five dimensions, namely (1) experience, (2) ritual, (3) ideological, (4) intellectual. , and (5) consequences (Glock and Stark, 1965). The relationship between morality and religion is a complex one. Religion refers to a set of beliefs involving supernatural agents, a code of ethics, a series of rituals and a transcendent self experience, or a sense of belonging in a community of believers. Morality refers to prosocial behavior (practical aspects of ethics), intuitive and reflective judgments of acting as right, permissible or wrong (normative ethics) or beliefs about the moral basis that can be right or justified (meta-ethics) (Yilmaz and Bahcekapili, 2015). In a religious belief there is a prohibition against doing unethical actions because it is a sin. There are differences from one person's religious faith to another. Someone with a high level of religious faith not to commit unethical behavior because they believe unethical is forbidden by their religion. H5: Religious belief has a negative effect on Fraud Intention RESEARCH METHODS Operational Definition and Measurement of Variables Fraud Intention Fraud intention is an employee's intention to do something unethical in the form of fraud or fraud. The fraud intention variable indicator refers to research by Robinson and Bennett (1995). Fraud intention in this study uses 6 measurement items which include (1) intentional/unintentional actions, (2) non-serious/serious actions, (3) actions that are considered harmless to the company/dangerous to the company, (4) actions which are not harmful to individuals/harmful to individuals, (5) very unethical/highly ethical actions, (6) covert/open actions, so that the questions asked for the six fraud intention items are 16 questions. 59 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Love of Money Love of Money explains that money is a person's motivator, money represents one's success, money is important, and having money aims to be rich. The indicators used to measure love of money refer to the research of Tang and Chiu (2003), Sardzoska and Tang (2011) and Wicaksono and Urumsah (2016). Love of money in this study used 13 questions using a Likert scale of 1-5. Likert scale 1 if respondents answered strongly disagree and Likert scale 5 if respondents answered strongly agree. Organizational Commitment Organizational commitment is employee loyalty in the organization and employees contribute to the organization. The indicators used to measure organizational commitment use the instruments used by Mowday et al ., (1979) and Wicaksono and Urumsah (2016). Organizational commitment in this study uses 8 questions using a Likert scale of 1-5. Likert scale 1 if respondents answered strongly disagree and Likert scale 5 if respondents answered strongly agree. Leader Morale This variable measures the role of the leader to influence and be a reference for employees in carrying out behavior in an organization or in everyday life. The indicators used to measure the leader's morale use the instruments used by Chen and Chen (2013), Kaptein (2007) and Wicaksono and Urumsah (2016). Moral leadership in this study used 7 questions using a Likert scale of 1-5. Likert scale 1 if respondents answered strongly disagree and Likert scale 5 if respondents answered strongly agree. Work Environment Work Environment refers to the Organizational Environment that influences Employee behavior. The indicators used to measure the work environment use the instruments used by Kaptein (2007) and Wicaksono and Urumsah (2016). The work environment in this study used 7 questions using a Likert scale of 1-5. Likert scale 1 if respondents answered strongly disagree and Likert scale 5 if respondents answered strongly agree. Religious Beliefs Religious belief is the basis used in explaining employee behavior with God (his religion). The indicator used to measure religious belief uses the instruments used by Vries-Schot et al ., (2010) and Wicaksono and Urumsah (2016). Religious beliefs in this study used 8 questions using a Likert scale of 1-5. Likert scale 1 if respondents answered strongly disagree and Likert scale 5 if respondents answered strongly agree Population and Sample The population is a generalization area consisting of objects/subjects that have certain qualities and characteristics determined by researchers to be studied and then drawn conclusions (Sugiyono, 2013: 80). The population in this study were all employees of Bank Bengkulu both in the Head Office, Branches and units. The sample in this study were all employees of Bank Bengkulu who worked in the accounting and teller departments . The sample selection in this study were respondents in these two fields with the consideration that the biggest fraud could occur in the accounting and teller departments Sampling Techniques Sampling in this study used a purposive sampling technique where the way of taking the subject was not based on strata, random or regional but based on certain criteria, for that several samples were determined based on certain criteria (Arikunto, 2010: 139). The sample criteria used in this study are: 1. Bank Bengkulu employees/employees who work in the accounting and teller departments both at the head office, branch offices, sub-branches and units 2. Bank Bengkulu employees have worked for at least 2 years. Data Collection Method The data collection method in this study used a survey method through a questionnaire. The survey method is a primary data collection method that uses oral and written statements, while the 60 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 questionnaire is a way of collecting data by distributing a list of statements to respondents in the hope that they will respond to the list of statements. In this study, the questionnaire was chosen as the data collection technique that was considered the most suitable to be applied. This technique assigns responsibility to the respondent to read and answer the statement. The questionnaires in this study were distributed personally ( personality administered quenstionnarires ). The distribution of the questionnaires was carried out by visiting the prospective respondents one by one, checking whether the candidates met the requirements as prospective respondents, then expressing their willingness to fill out the questionnaires and waiting for the respondents to fill out the questionnaires. The questionnaire in this research was compiled based on the variables to be tested, namely, Love Of Money , Organizational Commitment, Moral Leaders, Work Environment and Religious Beliefs and Fraud Intention . Data Analysis Methods This study uses partial regression analysis (Partial Keast Square / PLS) to test the five hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 3.0 software to test the relationship between variables. Partial Least Square (PLS) Method Data analysis was carried out using the Partial Least Square (PLS) method. PLS is a multivariate statistical technique that makes comparisons between multiple dependent variables and multiple independent variables (Jogianto, 2009: 11). PLS is a variant-based SEM statistical method designed to solve multiple regression when specific data problems occur, such as small study sample sizes, missing data and multicollinearity. The selection of the PLS method was based on the consideration that in this study there were three latent variables that were formed with formative indicators and formed a moderating effect. The formative model assumes that latent constructs or variables affect indicators, where the direction of causality is from constructs to indicators or manifests by Ghozali (2006). Furthermore, Ghozali (2006) states that the formative model assumes that the indicators affect the construct, where the direction of the causal relationship is from indicators to constructs. The PLS approach is based on a shift in analysis from measuring model parameter estimates to measuring relevant predictions. So the focus of the analysis shifts from only estimation and interpretation of significant parameters to the validity and accuracy of predictions. Measurement of Partial Least Square (PLS) Method Parameter estimation in PLS includes 3 things, namely (Ghozali, 2011:19): 1. weight estimate used to create the latent variable score. 2. Path estimation that connects latent variables and loading estimates between latent variables and their indicators. 3. Means and parameter locations (regression constant values, intercepts) for indicators and latent variables. To obtain these three estimates, PLS uses a three-stage iteration process and each stage of iteration generates an estimate. The first stage produces a weight estimate, the second stage produces an estimate for the inner model and outer model, and the third stage produces an estimate of means and location (constant). In the first two stages of the iteration process, the deviation approach from the mean value (average) is carried out. In the third stage, the estimation can be based on the original data matrix and or the results of the weight and path coefficient estimator in the second stage, the goal is to calculate and location parameters (Ghozali, 2011: 20). 4. Step Five: Model estimation. In this step, there are three weighting selection schemes in the model estimation process, namely factor weighting scheme , centroid weighting scheme , and path weighting scheme . 5. Sixth Step: Goodness of Fit or model evaluation includes evaluation of measurement model and evaluation of structural model. 6. Seventh Step: Hypothesis testing and interpretation. 7. The following are the assessment criteria for the PLS model proposed by Chin 1998 in (Ghozali, 2011: 27): 61 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Table 1 PLS Assessment Criteria Criteria Explanation Structural Model Evaluation R 2 for endogenous variables The results of R2 of 0.67 , 0.33 and 0.19 for endogenous latent variables in the structural model indicate that the model is "good", "moderate" and "weak". Estimated path coefficient The estimated value for the path relationship in the structural model must be significant. This significant value can be obtained by bootstrapping procedure. f 2 for effect size The f 2 values of 0.2, 0.15 and 0.35 can be interpreted whether the predictor of latent variables has a weak, medium or large effect on the structural level. Evaluation of Reflective Measurement Model Loading factor The loading factor value must be above 0.70 Composite Reliability Composite reliability measures internal consistency and its value must be above 0.60 Average Variance Extracted Average Variance Extracted (AVE) value must be above 0.50 Discriminant Validity The square root value of AVE must be greater than the correlation value between latent variables. Cross Loading Is another measure of discriminant validity. It is expected that each indicator block has a higher loading for each measured latent variable compared to indicators for other latent variables. Evaluation of Formative Measurement Model Significance of weight . value The estimated value for the formative measurement model must be significant. This significance level was assessed by a bootstrapping procedure. Multicolonierity The manifest variable in the block must be tested for multicollines. The value of the variance inflation factor (VIF) can be used to test this. A VIF value above 10 indicates multicollis. Research Results and Discussion Descriptive Research Data In this study, the respondents in the study were Bengkulu Bank employees who worked both in the navel office, main branch, sub-branch, cash office in the finance department. The questionnaires in this study were distributed directly to the Bengkulu Bank using the snowball technique . The details of sending and returning the questionnaire are shown in table. 62 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 Table 2 Questionnaire Delivery Details Subdivision Number of Employees Number of Bengkulu Bank Employees (population) 700 people The number of respondents based on the Slovin formula 88 Distributed Questionnaire 88 Returning Questionnaire 70 Respondent Rate 79.55% Processable Questionnaire 64 Source: primary data processed 2020 The total population in this study were all employees who worked at Bank Bengkulu, amounting to 700 employees. In this study, narrow the population, namely the total number of employees as many as 700 employees by calculating the sample size using the Slovin technique according to Sugiyono (2011: 87). This research uses the Slovin formula because in sampling, the number must be representative so that the research results can be generalized and the calculations do not require a table of the number of samples, but can be done with simple formulas and calculations. The population in this study was 700 employees, so the percentage of leeway used was 10% and the results of the calculations could be rounded up to achieve conformity so that the number of samples used in this study amounted to 88 respondents. From the results of the distribution of questionnaires which amounted to 88 questionnaires, the number of returned questionnaires was 70 questionnaires or the respondent rate was 79.55% and the number of questionnaires that were eligible to be processed were 64 respondents because there were several questionnaires that were not filled out completely by the respondents. Descriptive Respondents The profiles of 64 respondents who participated in this study are shown in Table Table 3 Characteristics of Research Respondents Characteristics Information Frequency (person) Percentage (%) Gender Man 31 48.4375 Woman 33 51.5625 Age 20 to 30 years 44 68.75 31 to 40 years 18 28,125 Over 40 Years 2 3.125 Educational background Accountancy 41 64.0625 Non Accounting 23 35.9375 Level of education Diploma 4 6.25 S1 44 68.75 S2 16 24,615 Length of work 1 to 5 years 33 51.5625 Above 5 to 10 Years 27 41.1875 Over 10 Years 4 6.25 Amount of Fixed Income excluding Bonuses and Tantiem 1-5 Million 8 12.5 >5-10 million 46 71,875 >10-15 million 5 7,8125 >20-30 Million 3 4.6875 Where to Work Now Sub Branch 29 45,3125 Main Branch 11 17.1875 Cash office 2 3.125 Headquarters 22 34,375 Current Working Position Funds and Services 19 29.6875 63 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Credit 11 17.1875 Marketing 7 10.9375 General, HR and Accounting 27 42.1875 Source: primary data processed with SmartPLS, 2020 Descriptive Statistics Descriptive statistics are intended to analyze data based on the results obtained from respondents' answers to each variable measuring indicator. This study examines how much influence love of money , organizational commitment, morale, work environment and religious beliefs have on fraud intention by using Bengkulu Bank employees as the object of research. The following is a descriptive statistical table that can be seen in table Table 4 Descriptive Statistics Variable N Theoretical Range Actual Range Std. Deviation Min Max Average Min Max Average LOM 64 17 85 51 24 85 58.2188 12.19090 KO 64 14 70 42 20 59 45,625 6.75536 MP 64 6 30 16 9 30 23.5 5.09279 LP 64 8 40 24 8 36 11.7969 4.50812 KB 64 17 85 51 18 85 76.0937 12.55934 FI 64 11 55 33 11 55 42.2031 11.95518 Source: Primary Data processed 2020 Based on table 4 above, the variable love of money (LOM) has a weighted theoretical range of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 24 to 85 with an average value of 58, 2188 and a standard deviation of 12,19090. The average value of the answers to the love of money variable for the actual range is above the average value of the theoretical range which indicates that the respondents (employees) believe that the love of money owned by Bank Bengkulu employees is quite high, which means that the love for money of the bank employees is quite high. The standard deviation value of 12,19090 when compared with the average answer in the real range of 58,2188 is 4.77% (<20%), indicating that respondents' answers to the love of money variable tend not to vary (homogeneous). The organizational commitment variable (KO) has a weighted theoretical range of 14 to 70 with an average value of 42, while in the real range, it has a weighted range of 20 to 59 with an average value of 45,625 and a standard deviation of 6.75536. The average value of the answers to the organizational commitment variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that organizational commitment implemented at Bengkulu University has been going well. The standard deviation value is 6.75536 which when compared to the average answer in the real range of 45,625 is 6.75% (<20%), indicating that respondents' answers to the organizational commitment variable tend to be homogeneous (homogeneous). The leadership moral variable (MP) has a weighted theoretical range of 6 to 30 with an average value of 16, while in the real range, it has a weight range of 13 to 34 with an average value of 26,880 and a standard deviation of 5,113. The average value of the answer to the leadership morality variable for the actual range is above the average value of the theoretical range, which indicates that the respondents (employees) believe that the leadership's morality is considered good enough. The standard deviation value is 5.09279 which when compared with the average answer in the real range of 23.5 is 4.61% (<20%), indicating that respondents' answers to the leadership moral variable tend to be homogeneous (homogeneous). The work environment variable (LP) has a weighted theoretical range of 8 to 40 with an average value of 24, while in the real range, it has a weighted range of 8 to 36 with an average value of 11.7969 and a standard deviation of 4.50812. The average value of the answers to the work environment variable for the actual range is below the average value of the theoretical range which indicates that respondents 64 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 (employees) believe that the work environment is not considered good enough. The standard deviation value is 4.50812 which when compared to the average answer in the real range of 11.7969 is 2.616% (<20%), indicating that respondents' answers to the work environment variable tend to be homogeneous (homogeneous). variable has a theoretical weight of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 18 to 85 with an average value of 76.0937 and a standard deviation of 12.55934. The average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. The standard deviation value is 4.50812 which when compared to the average answer in the real range of 11.7969 is 16.88% (<20%), indicating that respondents' answers to the variable of religious belief tend to be homogeneous (homogeneous). The religious belief (KB) variable has a theoretical weight of 17 to 85 with an average value of 51, while in the real range, it has a weight range of 18 to 85 with an average value of 76.0937 and a standard deviation of 12.55934. The average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. The standard deviation value is 12,55934 which when compared to the average answer in the real range of 76.0937 is 6.06% (<20%), indicating that respondents' answers to the variable of religious belief tend to be homogeneous (homogeneous). fraud intention (FI) variable has a theoretical weight of 11 to 55 with an average value of 33, while in the real range, it has a weight range of 11 to 55 with an average value of 42.0937 and a standard deviation of 11.95518. The average value of the answer to the religious belief variable for the actual range is above the average value of the theoretical range which indicates that respondents (employees) believe that their religious beliefs are considered good enough. The standard deviation value is 11.95518 which when compared to the average answer in the real range of 42.2031 is 3.53% (<20%), indicating that respondents' answers to the fraud intention variable tend not to vary (homogeneous). Data Analysis Evaluation of Measurement ( Outer ) Model This study uses a structural equation model which is analyzed using the Smartpls program. By using Smartpls, then the model is executed using the PLS Algorithm . There are three criteria in using data analysis techniques with SmartPLS to assess the validity and reliability ( outer model ) namely convergent validity , discriminant validity, reliability. The measurement model for the validity and reliability test, the model determination coefficient and the path coefficient for the equation model, can be seen in Figure 1 and Figure 2. Evaluation of the Outer Model This study uses a structural equation model which is analyzed using the SmartPLS 1.0 program. Outer/measurement model (measurement model) is used to determine the validity and reliability of linking indicators with latent variables. Evaluation of the outer model is done using the PLS Algorithm Convergent Validity Convergent validity of the measurement model with reflective indicators can be seen from the correlation between item/indicator scores and construct scores. Individual indicators are considered reliable if they have a correlation value above 0.5. Figure 4.1 and Figure 4.2 show the display of the results of the PLS Algorithm. 65 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Figure 1 Source: primary data processed with SmartPLS, 2020 The figure shows that all indicators have scores above 0.70 except for indicators LOM10, KB9, KB17, KO2, KO6, KO7, KO10, KO11, KO12, KO14 and FI7 which have scores less than 0.50. Based on Figure 4.1, indicators LOM10, KB9, KB17, KO2, KO6, KO7, KO10, KO11, KO12, KO14 and FI7 are eliminated or excluded from the model because they have loadings less than 0.50. Then the model is re-estimated by eliminating the indicators LOM10, KB9, KB17, KO2, KO6, KO7, KO10, KO11, KO12, KO14 and FI7. Figure 4.2 below shows the display of the results of the PLS Algorithm after the indicators LOM10, KB9, KB17, KO2, KO6, KO7, KO10, KO11, KO12, KO14 and FI7 are eliminated and the model is re-estimated. Figure 2 Source: primary data processed with SmartPLS, 2020 Testing of the structural model is carried out by looking at the R-square value which is the goodness-fit test of the model. The test model to test the love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention gives an R-square value of 0.456 which can be interpreted that the variability of the love of money construct, organizational commitment, leadership morale, work environment and religious beliefs by 45.6% while 54.4% is explained by other variables outside the researched. Reliability Test In addition to the construct validity test, a construct reliability test was also carried out as measured by composite reliability. The results of testing composite reliability and cronbachs alpha can be seen in table 5. A construct is declared reliable if it has a composite reliability value > 0.70 66 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 Table 5 Composite Reliability (CR) Table construct Composite Reliability Love Of Money 0.938 Work environment 0.975 Leadership Morale 0.966 Organizational Commitment 0.892 Religious Faith 0.981 Fraud Intention 0.958 Source: primary data processed, 2020 From the results of the smartPLS output above, all constructs have a composite reliability value above 0.70. The religious belief variable has the largest composite reliability with a value of 0.981 and the organizational commitment variable has the smallest composite reliability of 0.892. Hypothesis Testing Results This study aims to determine the effect of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention: a study of Bengkulu bank employees. The research hypothesis consists of six hypotheses. The results of hypothesis testing are presented in table 6 below. Table 6 Hypothesis Testing Results original sample estimate mean of subsamples Standard deviation T- Statistics Love of Money -> Fraud Intention -0.116 -0.150 0.174 0.665 Organizational Commitment -> Fraud Intention 0.131 0.125 0.208 0.632 Leadership Morale -> Fraud Intention -0.081 -0.090 0.162 0.504 Work Environment -> Fraud Intention -0.481 -0.461 0.097 4.974 Religious Belief -> Fraud Intention -0.051 -0.033 0.170 0.297 Source: primary data processed with SmartPLS, 2020 Based on the table above, it is shown that the value of the love of money variable is (-0.116) < t-table (1.96). Thus, the fraud intention variable has no effect on fraud intention . Table 7 Summary of Hypothesis Testing Results Hypothesis Results 1 Love of Money has a positive effect on fraud intention Rejected 2 Organizational commitment has a negative effect on fraud intention Rejected 3 Leader morality has a negative effect on fraud intention Rejected 4 The work environment has a negative effect on fraud intention Received 5 Religious belief has a negative effect on Fraud Intention Rejected Hypothesis Discussion Relationship between Love Money and Fraud Intention Based on the results of testing the first hypothesis, it can be concluded that love of money has no effect on fraud intention . The results of this study are not consistent with the research conducted by According to Tang and Chiu (2003), Sardzoska and Tang, 2011 and Wicaksono and Umrah (2016) . 67 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) This shows that a person's love of money will not affect a person's intention to commit fraud . The results of the research by Wicaksono and Umrah (2016) prove that the results of the study show that love of money (love of money), organizational commitment, leader morality have no effect on fraud intention , while the work environment, religious beliefs and organizational culture have a negative and significant effect on fraud intention . The results of this study do not support the attribution theory. According to Heider and Siemel (1958) as originators of attribution theory, attribution theory is a theory that explains a person's behavior. Attribution theory explains the process of how we determine the causes and motives for a person's behavior. This theory refers to how a person explains the causes of the behavior of others or himself which will be determined whether from internal such as traits, characters, attitudes, etc. or external such as pressure from certain situations or circumstances that will have an influence on individual behavior (Luthans, 2005). Attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. Attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that just looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. Relationship between Organizational Commitment and Fraud Intention Based on the results of testing the second hypothesis, it can be concluded that organizational commitment has no effect on fraud intention . The results of this study are not consistent with the research of Tang and Chiu, 2003. This shows that organizational commitment has no effect on fraud intention . The organizational commitment of Bank Bengkulu employees will not be able to directly influence fraud intention . The results of this study do not support the attribution theory. Heider and Siemel (1958) stated that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. He emphasized that feeling indirectly is the most important determinant of behavior. Internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. People will behave differently if they perceive their internal attributes more than their external attributes. Relationship between Leadership Morality and Fraud Intention Based on the results of testing the third hypothesis, it can be concluded that leadership morality has no effect on fraud intention . The results of this study are not consistent with the research of Meyer et al . (2010). This shows that leadership morality has no effect on fraud intention . Meyer et al . (2010) showed that the leader's ethics had a positive effect on an ethical environment and an ethical environment had a negative effect on deviant behavior. This shows that ethical leaders will create an ethical atmosphere in the organization. An ethical climate will avoid unethical behavior. The results of this study do not support the arguments presented by Toor and Ofori (2004) and Brown et al , (2005). Ethical leadership is defined as the demonstration of behavior in accordance with prevailing norms through personal actions and interpersonal relationships, and practicing these behaviors in followers through two-way communication, reinforcement, and decision making (Brown et al , 2005). This study does not support the attribution theory described by Heider and Siemel (1958). Attribution theory explains about understanding a person's reaction to events around them, by knowing their reasons for the events they experience. Attribution theory explains that there is behavior related to individual attitudes and characteristics, so it can be said that only looking at the behavior will be able to know the attitude or characteristics of the person and can also predict a person's behavior in dealing with certain situations. Relationship between Work Environment and Fraud Intention Based on the results of testing the fourth hypothesis, it can be concluded that the work environment has a negative effect on fraud intention , which means that the better the work environment, 68 Jurnal Akuntansi ISSN 2303-0356 Vol. 12, No.3, Oktober 2022 Hal.56-71 the more it will minimize fraud intention . The work environment describes how the situation at work affects employee behavior. Someone who is involved in one environment will imitate what people in that environment see. This study supports the research of Amabile et al ., (1996) and Sardzoska and Tang (2011). Amabile et al ., (1996) found evidence that a favorable work environment creates creativity, ethical behavior and performance for employees. Sardzoska and Tang (2011) further provide additional evidence that a conducive work environment will create satisfaction, commitment, and performance for employees. A favorable work environment will increase job satisfaction and be able to reduce corrupt actions (unethical behavior) that can be carried out by employees. As stated by Heider and Siemel (1958) that internal forces (personal attributes such as ability, effort and fatigue) and external forces (environmental attributes such as rules and weather) together determine human behavior. He emphasized that feeling indirectly is the most important determinant of behavior. Internal and external attributions have been stated to affect individual performance evaluations, for example in determining how superiors treat their subordinates, and influencing individual attitudes and satisfaction with work. People will behave differently if they perceive their internal attributes more than their external attributes The Relationship between Religious Faith and Fraud Intention Based on the results of testing the fifth hypothesis, it can be concluded that religious belief has no effect on fraud intention , which means that the better the religious beliefs owned by Bank Bengkulu employees, the more likely they will not affect the fraud intention of the employees themselves. As stated by Glock and Stark (1965), religion is a symbol system, belief system, value system, and behavior system where the religious level of religion is grouped into five dimensions, namely (1) experience, (2) ritual, (3) ideological. , (4) intellectual, and (5) consequences. The relationship between morality and religion is a complex one. Religion refers to a set of beliefs involving supernatural agents, a code of ethics, a series of rituals and a transcendent self experience, or a sense of belonging in a community of believers. Morality refers to prosocial behavior (practical aspects of ethics), intuitive and reflective judgments of acting as right, permissible or wrong (normative ethics) or beliefs about the moral basis that can be right or justified (meta-ethics) (Yilmaz and Bahcekapili, 2015). In a religious belief there is a prohibition against doing unethical actions because it is a sin. There are differences from one person's religious faith to another. Someone with a high level of religious faith not to commit unethical behavior because they believe unethical is forbidden by their religion. CONCLUSION Based on the research objectives, namely to determine the effect of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention : a study of Bengkulu Bank employees using research samples of employees working at Bengkulu Bank. Hypothesis testing using the SmartPLS analysis model on questionnaire data obtained from respondents. Respondents were taken from the research sample, namely Bengkulu bank employees who work in General, HR and Accounting, Funds and Services, Head Office, Main Branch, Sub-Branch and Cash Office. Samples were taken by random sampling method . At the end of the research period, 64 questionnaires were obtained from a total of 80 questionnaires sent. Based on the results of data analysis and hypothesis testing, it can be concluded that: 1) Love of money has no effect on fraud intention . This shows that the higher or lower the love of money owned by Bank Bengkulu employees will not affect fraud intention . 2) Organizational commitment has no effect on fraud intention . This shows that the higher or lower the organizational commitment will not affect fraud intention . 3) Leadership morale has no effect on fraud intention . This shows that the higher or lower the morale of the leadership will not affect fraud intention . 4) The work environment has a negative effect on fraud intention . This shows that a good work environment will affect fraud intention . 5) Religious belief has no effect on fraud intention . This shows that the higher or lower the religious belief, it will not affect fraud intention . 69 Love Of Money, Organizational Commitment, Leadership Morale, Work Environment And Religious Beliefs On Fraud Intention: A Study On Bank Bengkulu Employees Fachruzzaman(1), Rini Indriani(2), Eddy Suranta(3), Pratana Puspa midiastuty(4) ) Research Implications The results of the study of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention : this study on Bengkulu Bank employees has the following implications: 1) It can be considered by the Bengkulu Bank leadership to prevent fraud that can occur in Bengkulu Bank. 2) It can be a consideration for Bengkulu Bank to pay more attention to and maximize fraud intention prevention activities . 3) The results of this study are expected to help in providing input for Bank Bengkulu in making overall policies 4) The results of this study can be a reference for further researchers who are interested in researching and studying the same problems, so that they can enrich knowledge. Research Limitations In research on the influence of love of money , organizational commitment, leadership morale, work environment and religious beliefs on fraud intention , this has limitations that require improvement and development in future research. Limitations in this study are: 1) This study only used data collection through questionnaires and could not use the method of collecting information through interviews. 2) The method of collecting data through questionnaires has a weakness, namely the existence of a questionnaire that is filled in hastily, so that the respondent's answer does not match the truth. Research Suggestions Based on the limitations of the problems above, the suggestions that can be given are: 1) For further research, other factors can be used to measure fraud intention such as locus of control , rewards and compensation received by employees. 2) For further research, it is also better to examine the effect of intervening or mediation of the love of money variable . 3) For better results, in addition to using a questionnaire, this study also uses the interview method in order to obtain more accurate results and causal explanations that can support the results of the study. References Albrecht, W. Steve, Chad O Albrecht, Conan C. Albrecht, Mark F Zimbelman. (2012). Fraud Examination . South Western: Cengage Learning. Association of Certified Fraud Examiners (ACFE). 2016. “ Report to the Nations on Occuptional Fraud and Abuse”. Global Fraud Study. From www.acfe.com, accessed April 8, 2020. Croall, H. (2007). Victims of white collar and corporate crime . 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