How to cite this paper
Masdar, R., Din, M., Pattawe, A., Iqbal, M & Mappanyuki, A. (2024). The effect of decision making related rationalization on fraud and the mediating role of psychosocial work environment.Decision Science Letters , 13(1), 111-118.
Refrences
Ali, S. I., Al-taie, B. F. K., & Flayyih, H. H. (2023). The Effects of Negative Audit and Audit Environment on the Internal Auditor Performance: Mediating Role of Auditing Process Independence. International Journal of Economics and Finance Studies, 15(1), 64-79.
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545-557.
Arnett, D. B., & Hunt, S. D. (2002). Competitive irrationality: The influence of moral philosophy. Business Ethics Quarterly, 12(3), 279-303.
Ashkanasy, N. M., Windsor, C. A., & Treviño, L. K. (2006). Bad apples in bad barrels revisited: Cognitive moral development, just world beliefs, rewards, and ethical decision-making. Business Ethics Quarterly, 16(4), 449-473.
Bandura, A. (1976). Social Learning Theory. Morristown: General Learning Press.
Bell, T. B., & Carcello, J. V. (2000). A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 19(1), 169-184.
Budisusilo, & Suryantoro. (2005). Penilaian Dan Pengelolaan Aset. Yogyakarta.
Chandrasekar, K. (2011). Workplace environment and its impact on organisational performance in public sector organisations. International journal of enterprise computing and business systems, 1(1), 1-19.
Chhabra Roy, N., & Prabhakaran, S. (2023). Internal-led cyber frauds in Indian banks: an effective machine learning–based defense system to fraud detection, prioritization and prevention. Aslib Journal of Information Management, 75(2), 246-296.
Cressey, D. R. (1953). Other People’s Money: A study in the Social Psychology of Embezzlement. New York: NY: The Free Press.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary accounting research, 13(1), 1-36.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in accounting education, 27(2), 555-579.
Examiners, A. (2008). Report to the Nation on Occupational Fraud & Abuse. Available from https://www.whistleblowing.com.au/association-of-certified-fraud-examiners-acfe-2008-report-to-the-nation-on-occupational-fraud-abuse-2/.
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143-1159.
Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. Journal of applied psychology, 95(1), 1.
Kuenzi, M., Mayer, D. M., & Greenbaum, R. L. (2020). Creating an ethical organizational environment: The relationship between ethical leadership, ethical organizational climate, and unethical behavior. Personnel Psychology, 73(1), 43-71.
Latan, H., & Ghozali, I. (2016). Partial Least Square konsep, metode dan aplikasi menggunakan WarpPLS 5.0. Semarang: Badan Penerbit Universitas Diponegoro.
Malimage, K. (2019). Application of underutilized theories in fraud research: Suggestions for future research. Journal of Forensic and Investigative Accounting, 11(1), 33-49.
Mardiah, S. (2021). Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset. Krisna: Kumpulan Riset Akuntansi, 13(1), 14-24.
Maulidi, A. (2020). When and why (honest) people commit fraudulent behaviours? Extending the fraud triangle as a predictor of fraudulent behaviours. Journal of Financial Crime, 27(2), 541-559.
Maulidi, A., & Ansell, J. (2021). Tackling practical issues in fraud control: a practice-based study. Journal of Financial Crime, 28(2), 493-512.
Mohamed, N., Zakaria, N. B., Nazip, N. S. B. M., & Muhamad, N. F. (2021). The influencing factors of employee fraud in Malaysian financial institution: The application of the fraud pentagon theory. Academy of Strategic Management Journal, 20, 1-12.
Nguyen, B., & Crossan, M. (2021). Character-infused ethical decision making. Journal of Business Ethics, 1-21.
O’Fallon, M. J., & Butterfield, K. D. (2012). The influence of unethical peer behavior on observers’ unethical behavior: A social cognitive perspective. Journal of business ethics, 109(2), 117-131.
Owusu, G. M. Y., Koomson, T. A. A., Alipoe, S. A., & Kani, Y. A. (2022). Examining the predictors of fraud in state-owned enterprises: an application of the fraud triangle theory. Journal of Money Laundering Control, 25(2), 427-444.
Pitaloka, E., & Sofia, I. P. (2014). The effect of work environment, job satisfaction, organization commitment on OCB of internal auditors. International Journal of Business, Economics and Law, 5(2), 10-18.
Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in accounting education, 23(4), 521-533.
Ren, L., Zhong, X., & Wan, L. (2021). Missing analyst forecasts and corporate fraud: Evidence from China. Journal of Business Ethics, 1-24.
Rustiarini, N. W., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of public procurement, 19(4), 345-362.
Samson, G. N. (2014). Effect of workplace environment on the performance of commercial banks employees in Nakuru town. Nakuru: Kabarak University.
Sandhu, N. (2016). Behavioural red flags of fraud—A qualitative assessment. Journal of Human Values, 22(3), 221-237.
Shepherd, D., & Button, M. (2019). Organizational inhibitions to addressing occupational fraud: A theory of differential rationalization. Deviant Behavior, 40(8), 971-991.
Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370.
Sohuturon, M. (2018). Kepala Keuangan Makassar Jadi Tersangka Korupsi Anggaran Kota. Available from https://www.cnnindonesia.com/nasional/20180912232825-12-329785/kepala-keuangan-makassar-jadi-tersangka-korupsi-anggaran-kota.
Taherdoost, H. (2021). A review on risk management in information systems: Risk policy, control and fraud detection. Electronics, 10(24), 3065.
Tarmizi, A. (2021). Pengaruh komponen fraud risk triangle terhadap asset misappropriation, pada pegawai pd. Pasar Jaya Pemda DKI Jakarta. Jurnal Perspektif Manajerial dan Kewirausahaan,, 2(1), 55-64.
Tenbrunsel, A. E., & Messick, D. M. (2004). Ethical fading: The role of self-deception in unethical behavior. Social justice research, 17, 223-236.
Teo, S. T., Bentley, T., & Nguyen, D. (2020). Psychosocial work environment, work engagement, and employee commitment: A moderated, mediation model. International Journal of Hospitality Management, 88, 102415.
Trevino, L.K., & Nelson, K.A. (2011). Managing Business Ethics: Strait Talk about How to Do It Right, Fifth edition. NY: John Wiley and Sons.
Wells, J. T. (2005). Principles of Fraud Examination. Hooken, New Jersey: Jhon Wiley and Sons Inc.
West, R., Budde, E., & Hu, Q. (2019). Neural correlates of decision making related to information security: Self-control and moral potency. Plos one, 14(9), e0221808.
Yantib, N., & Untaric, M. T. (2020). Turnover intention: The impact of ethical climate, job satisfaction and organizational commitment. Human resources, 3(1), 75-89.
Yusrianti, H., Ghozali, I., & Yuyetta, E. N. (2020). Asset misappropriation tendency: Rationalization, financial pressure, and the role of opportunity (study in Indonesian government sector). Humanities & Social Sciences Reviews, 8(1), 373-382.
Zamzam. (2019). Kasus Proyek Jembatan di Donggala Kejati Sulteng Tahan 4 Tersangka. Available from https://www.harianterbit.com/nasional/read/111344/kasus-proyek-jembatan-di-donggala-kejati-sulteng-tahan-4-tersangka.
Zhang, D., Zhang, C., & Wang, L. (2023). Preventing Moral Crisis and Promoting Sustainable Development in Enterprises: A Study of Managers’ Moral Decision-Making. Sustainability, 15(15), 11679.
Zufadlin, Y. (2018). Opini Audit Dan Sistem Pengendalian Intern (Studi Kasus di Pemerintah Kota Lhokseumawe yang Mengalami Penurunan Opini Audit). Akbis: Media Riset Akuntansi dan Bisnis, 1(1).
Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545-557.
Arnett, D. B., & Hunt, S. D. (2002). Competitive irrationality: The influence of moral philosophy. Business Ethics Quarterly, 12(3), 279-303.
Ashkanasy, N. M., Windsor, C. A., & Treviño, L. K. (2006). Bad apples in bad barrels revisited: Cognitive moral development, just world beliefs, rewards, and ethical decision-making. Business Ethics Quarterly, 16(4), 449-473.
Bandura, A. (1976). Social Learning Theory. Morristown: General Learning Press.
Bell, T. B., & Carcello, J. V. (2000). A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 19(1), 169-184.
Budisusilo, & Suryantoro. (2005). Penilaian Dan Pengelolaan Aset. Yogyakarta.
Chandrasekar, K. (2011). Workplace environment and its impact on organisational performance in public sector organisations. International journal of enterprise computing and business systems, 1(1), 1-19.
Chhabra Roy, N., & Prabhakaran, S. (2023). Internal-led cyber frauds in Indian banks: an effective machine learning–based defense system to fraud detection, prioritization and prevention. Aslib Journal of Information Management, 75(2), 246-296.
Cressey, D. R. (1953). Other People’s Money: A study in the Social Psychology of Embezzlement. New York: NY: The Free Press.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary accounting research, 13(1), 1-36.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in accounting education, 27(2), 555-579.
Examiners, A. (2008). Report to the Nation on Occupational Fraud & Abuse. Available from https://www.whistleblowing.com.au/association-of-certified-fraud-examiners-acfe-2008-report-to-the-nation-on-occupational-fraud-abuse-2/.
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143-1159.
Kish-Gephart, J. J., Harrison, D. A., & Treviño, L. K. (2010). Bad apples, bad cases, and bad barrels: meta-analytic evidence about sources of unethical decisions at work. Journal of applied psychology, 95(1), 1.
Kuenzi, M., Mayer, D. M., & Greenbaum, R. L. (2020). Creating an ethical organizational environment: The relationship between ethical leadership, ethical organizational climate, and unethical behavior. Personnel Psychology, 73(1), 43-71.
Latan, H., & Ghozali, I. (2016). Partial Least Square konsep, metode dan aplikasi menggunakan WarpPLS 5.0. Semarang: Badan Penerbit Universitas Diponegoro.
Malimage, K. (2019). Application of underutilized theories in fraud research: Suggestions for future research. Journal of Forensic and Investigative Accounting, 11(1), 33-49.
Mardiah, S. (2021). Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset. Krisna: Kumpulan Riset Akuntansi, 13(1), 14-24.
Maulidi, A. (2020). When and why (honest) people commit fraudulent behaviours? Extending the fraud triangle as a predictor of fraudulent behaviours. Journal of Financial Crime, 27(2), 541-559.
Maulidi, A., & Ansell, J. (2021). Tackling practical issues in fraud control: a practice-based study. Journal of Financial Crime, 28(2), 493-512.
Mohamed, N., Zakaria, N. B., Nazip, N. S. B. M., & Muhamad, N. F. (2021). The influencing factors of employee fraud in Malaysian financial institution: The application of the fraud pentagon theory. Academy of Strategic Management Journal, 20, 1-12.
Nguyen, B., & Crossan, M. (2021). Character-infused ethical decision making. Journal of Business Ethics, 1-21.
O’Fallon, M. J., & Butterfield, K. D. (2012). The influence of unethical peer behavior on observers’ unethical behavior: A social cognitive perspective. Journal of business ethics, 109(2), 117-131.
Owusu, G. M. Y., Koomson, T. A. A., Alipoe, S. A., & Kani, Y. A. (2022). Examining the predictors of fraud in state-owned enterprises: an application of the fraud triangle theory. Journal of Money Laundering Control, 25(2), 427-444.
Pitaloka, E., & Sofia, I. P. (2014). The effect of work environment, job satisfaction, organization commitment on OCB of internal auditors. International Journal of Business, Economics and Law, 5(2), 10-18.
Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in accounting education, 23(4), 521-533.
Ren, L., Zhong, X., & Wan, L. (2021). Missing analyst forecasts and corporate fraud: Evidence from China. Journal of Business Ethics, 1-24.
Rustiarini, N. W., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of public procurement, 19(4), 345-362.
Samson, G. N. (2014). Effect of workplace environment on the performance of commercial banks employees in Nakuru town. Nakuru: Kabarak University.
Sandhu, N. (2016). Behavioural red flags of fraud—A qualitative assessment. Journal of Human Values, 22(3), 221-237.
Shepherd, D., & Button, M. (2019). Organizational inhibitions to addressing occupational fraud: A theory of differential rationalization. Deviant Behavior, 40(8), 971-991.
Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370.
Sohuturon, M. (2018). Kepala Keuangan Makassar Jadi Tersangka Korupsi Anggaran Kota. Available from https://www.cnnindonesia.com/nasional/20180912232825-12-329785/kepala-keuangan-makassar-jadi-tersangka-korupsi-anggaran-kota.
Taherdoost, H. (2021). A review on risk management in information systems: Risk policy, control and fraud detection. Electronics, 10(24), 3065.
Tarmizi, A. (2021). Pengaruh komponen fraud risk triangle terhadap asset misappropriation, pada pegawai pd. Pasar Jaya Pemda DKI Jakarta. Jurnal Perspektif Manajerial dan Kewirausahaan,, 2(1), 55-64.
Tenbrunsel, A. E., & Messick, D. M. (2004). Ethical fading: The role of self-deception in unethical behavior. Social justice research, 17, 223-236.
Teo, S. T., Bentley, T., & Nguyen, D. (2020). Psychosocial work environment, work engagement, and employee commitment: A moderated, mediation model. International Journal of Hospitality Management, 88, 102415.
Trevino, L.K., & Nelson, K.A. (2011). Managing Business Ethics: Strait Talk about How to Do It Right, Fifth edition. NY: John Wiley and Sons.
Wells, J. T. (2005). Principles of Fraud Examination. Hooken, New Jersey: Jhon Wiley and Sons Inc.
West, R., Budde, E., & Hu, Q. (2019). Neural correlates of decision making related to information security: Self-control and moral potency. Plos one, 14(9), e0221808.
Yantib, N., & Untaric, M. T. (2020). Turnover intention: The impact of ethical climate, job satisfaction and organizational commitment. Human resources, 3(1), 75-89.
Yusrianti, H., Ghozali, I., & Yuyetta, E. N. (2020). Asset misappropriation tendency: Rationalization, financial pressure, and the role of opportunity (study in Indonesian government sector). Humanities & Social Sciences Reviews, 8(1), 373-382.
Zamzam. (2019). Kasus Proyek Jembatan di Donggala Kejati Sulteng Tahan 4 Tersangka. Available from https://www.harianterbit.com/nasional/read/111344/kasus-proyek-jembatan-di-donggala-kejati-sulteng-tahan-4-tersangka.
Zhang, D., Zhang, C., & Wang, L. (2023). Preventing Moral Crisis and Promoting Sustainable Development in Enterprises: A Study of Managers’ Moral Decision-Making. Sustainability, 15(15), 11679.
Zufadlin, Y. (2018). Opini Audit Dan Sistem Pengendalian Intern (Studi Kasus di Pemerintah Kota Lhokseumawe yang Mengalami Penurunan Opini Audit). Akbis: Media Riset Akuntansi dan Bisnis, 1(1).