Internalization of Moral Identity in Reducing Fraudulent Intentions in Village Fund Management
Description
This study aims to investigate the effect of attitude, subjective norm, and perceived behavior control on fraud intention in managing village funds. In addition, researchers also add the variable of moral identity internalization as a moderating variable, which aims to determine whether this variable is able to reduce the fraud intention of village fund management.
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Steps to reproduce
The types of data in this study are in the form of opinions, attitudes, experiences and characteristics of a person or group of people who are the subjects of the study. A person or group of people are usually referred to as respondents. The data collection instrument used in this study is by using a questionnaire. Where it contains a number of questions or written statements that are used to obtain the required research information. The statements in question are related to the research variables, including fraudulent intentions, attitudes, subjective norms, perceived behavioral control, and internalization of moral identity. The population in this study is the village fund managers in East Java Province. The village fund managers include: 1) Village Head; 2) Village Secretary; 3) Village Treasurer; 4) Head of BPD (Village Consultative Body); and 5) Field Technical Implementer/Head of Development. The sample of this study was determined using the Malhotra formula, due to the unknown exact number of the research population. The determination of this research sample is by multiplying the number of question items by 5 or 5 times the total number of question items to measure the research variables. In this study, there are 6 question items to measure the variable of intention to commit fraud, 4 question items to measure the variable of attitude, 5 question items to measure the variable of subjective norm, 4 question items to measure the variable of perception of behavioral control, and 5 question items to measure the variable of internalization of moral identity, with a total of question items in the research questionnaire being 24. So that the number of samples in this study is 120 respondents (5x24).
Institutions
- Universitas Islam Negeri Maulana Malik Ibrahim