How Self Control and Situational Pressure Influence the Tendency to Receive Gratification: An Experimental Study
DOI:
https://doi.org/10.6000/1929-4409.2020.09.39Keywords:
Gratification, corruption, self-control and situational pressuresAbstract
This study aimed to produce empirical evidence on tendency differences to accept gratuities between individuals with a high level of self-control and a low level of self-control, the conditions are the presence or absence of situational pressure. The method used is an experiment with a 2x2 factorial design. A total of 136 officers and staff in the Directorate General of State Bali region become research participants. The data were processed with statistical parametric, two-way ANOVA. The results showed that individuals with high levels of self-control have a lower tendency to accept gratuities than participants with lower levels of self-control. However, this study did not obtain empirical evidence indicating situational pressures experienced by the individual can affect the tendency to accept gratuities. Interaction hypothesis testing showed that the interaction between the individual levels of self-control and situational pressures experienced affects the tendency to accept gratuities.
References
ACFE. (2014). Managing The Business Risk of Fraud: A Practical Guide. AICPA/ACFE/IIA.
Aghghaleh, S. F., Mohamed, Z. M., & Rahmat, M. M. (2016). Detecting Financial Statement Frauds in Malaysia: Comparing the Abilities of Beneish and Dechow Models. Asian Journal of Accounting and Governance, 7, 57–65. https://doi.org/10.17576/AJAG-2016-07-05 DOI: https://doi.org/10.17576/AJAG-2016-07-05
Alatas, S. H. (1987). Korupsi, Sifat, Sebab dan Fungsi. Jakarta: LP3ES.
Albrecht, S., Howe, K., & Romney, M. (1984). Deterring fraud: the internal auditor’s perspective. Institute of Internal Auditors Research Foundation.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2008). Auditing dan Jasa Asuransi Pendekatan Terintegrasi. Erlangga. (2nd ed.). Surabaya.
Ariyanto, D., Andayani, G. W., & Putri, I. G. A. P. (2020). Influence of Justice, Culture and Love of Money Towards Ethical Perception on Tax Evasion with Gender as Moderating Variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047 DOI: https://doi.org/10.1108/JMLC-06-2019-0047
Arneklev, B. J., Grasmick, H. G., Tittle, C. R., & Bursik, R. J. (1993). Low self-control and imprudent behavior. Journal of Quantitative Criminology. https://doi.org/10.1037/t11580-000 DOI: https://doi.org/10.1037/t11580-000
Averill, J. R. (1973). Personal control over aversive stimuli and its relationship to stress. Psychological Bulletin. https://doi.org/10.1037/h0034845 DOI: https://doi.org/10.1037/h0034845
Awang, Y., & Ismail, S. (2018). Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence. International Journal of Ethics and Systems, 34(1), 32–54. https://doi.org/10.1108/IJOES-05-2017-0080 DOI: https://doi.org/10.1108/IJOES-05-2017-0080
Box, G. E. P. (1954). Some Theorems on Quadratic Forms Applied in the Study of Analysis of Variance Problems, II. Effects of Inequality of Variance and of Correlation Between Errors in the Two-Way Classification. The Annals of Mathematical Statistics. https://doi.org/10.1214/aoms/1177728717 DOI: https://doi.org/10.1214/aoms/1177728717
Carter, E. C., McCullough, M. E., & Carver, C. S. (2012). The mediating role of monitoring in the association of religion with self-control. Social Psychological and Personality Science. https://doi.org/10.1177/1948550612438925 DOI: https://doi.org/10.1177/1948550612438925
Castro, M. F. (2020). To Bribe or Not to Bribe? An Experimental Analysis of Corruption. Italian Economic Journal, 6(2). https://doi.org/10.1007/s40797-020-00129-w
Chang, E. (2002). Distributive Justice and Organizational Commitment Revisited: Moderation by Layoff in the Case of Korean Employees. Human Resource Management, 41, 261–270. https://doi.org/10.1002/hrm.10035 DOI: https://doi.org/10.1002/hrm.10035
Chaplin, J. . (2002). Kamus Lengkap Psikologi. Jakarta: PT. Raja Grafindo Persada.
Cohen, Jeffrey; Ding, Yuan; Lesage, Ce´dric; Stolowy, H. (2011). Corporate Fraud and Managers ’ Behavior : Evidence from the Press, (2011), 271–315. https://doi.org/10.1007/978-94-007-2926-1_8 DOI: https://doi.org/10.1007/978-94-007-2926-1_8
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Manager’s Behavior: Evidence from The Press. Journal of Business Ethics, 95 Supplem(2), 271–315. https://doi.org/10.1007/s10551-011-0857-2 DOI: https://doi.org/10.1007/s10551-011-0857-2
Cressey, D. (1953). Other People’s Money: A Study in The Social Psychology of Embezzlement. Glencoe. IL: Free Press.
Cullen, F. T., & Agnew, R. (1999). Criminological Theory: Past to Present: Essential Readings. Los Angeles: Roxbury Publishing Company.
Dellaportas, S. (2013). Conversations With Inmate Accountants : Motivation, Opportunity and the Fraud Triangle. Accounting Forum, 37(1), 29–39. https://doi.org/10.1016/j.accfor.2012.09.003 DOI: https://doi.org/10.1016/j.accfor.2012.09.003
Desai, N., Dalal, S., & Rawal, S. (2017). The Effects of Volunteerism on Self-Deception and Locus of Control. Voluntas, 29(1), 83–92. https://doi.org/10.1007/s11266-017-9857-x DOI: https://doi.org/10.1007/s11266-017-9857-x
Dewi, G. A. K. R. S. (2017). Pengaruh moralitas individu dan pengendalian internal pada kecurangan akuntansi (Studi Eksperimen pada Pemerintah Daerah Provinsi Bali). Jurnal Ilmiah Akuntansi. https://doi.org/10.23887/jia.v1i1.9984 DOI: https://doi.org/10.23887/jia.v1i1.9176
Fisher, K. (2015). The Psychology of Fraud: What Motivates Fraudsters to Commit Crime? Spring. https://doi.org/10.2139/ssrn.2596825 DOI: https://doi.org/10.2139/ssrn.2596825
Free, C., & Murphy, P. R. (2015). The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12063 DOI: https://doi.org/10.1111/1911-3846.12063
Gaviria, A. (2002). Assessing the effects of corruption and crime on firm performance: Evidence from Latin America. Emerging Markets Review. https://doi.org/10.1016/S1566-0141(02)00024-9 DOI: https://doi.org/10.1016/S1566-0141(02)00024-9
Ghozali, I. (2009). Aplikasi Analisis Multivariate dengan Program SPSS (2nd ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Gottfredson, M. R., & Hirschi, T. (1990). A General Theory of Crime. Stanford CA: Standford University Press. DOI: https://doi.org/10.1515/9781503621794
Harrison, E. (2007). Corruption. Development in Practice. https://doi.org/10.1080/09614520701469971
Hunt, J., & Laszlo, S. (2005). Bribery: Who Pays, Who Refuses, What are the Payoffs? NBER Working paper Series Bribery (Vol. 11635). https://doi.org/10.3386/w11635 DOI: https://doi.org/10.3386/w11635
KPK. (2014). Buku Saku Memahami Gratifikasi. Jakarta: Komisi Pemberantasan Korupsi.
Longshore, D. (1998). Self-control and criminal opportunity: Cross-sectional test of the general theory of crime. Criminal Justice and Behavior. https://doi.org/10.1177/0093854898025001005 DOI: https://doi.org/10.1177/0093854898025001005
Mayangsari, & Wilopo, R. (2002). Konservatisme Akuntansi, Value Relevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Olhson (1996). Jurnal Riset Akuntansi Indonesia, 5(3), 291–310.
Morales, J., Gendron, Y., & Guénin-Paracini, H. (2014). The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2014.01.006 DOI: https://doi.org/10.1016/j.aos.2014.01.006
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics. https://doi.org/10.1007/s10551-011-0741-0 DOI: https://doi.org/10.1007/s10551-011-0741-0
Nahartyo, E., & Utami, I. (2015). Panduan Praktis Riset Eksperimen. Jakarta: PT. Indeks.
Okafor, O. N., Opara, M., & Adebisi, F. (2019). Whistleblowing and the fight against corruption and fraud in Nigeria: perceptions of anti-corruption agents (ACAs). Crime, Law and Social Change, 73(2), 115–132. https://doi.org/10.1007/s10611-019-09855-4 DOI: https://doi.org/10.1007/s10611-019-09855-4
Preston, C. C., & Colman, A. M. (2000). Optimal number of response categories in rating scales: Reliability, validity, discriminating power, and respondent preferences. Acta Psychologica. https://doi.org/10.1016/S0001-6918(99)00050-5 DOI: https://doi.org/10.1016/S0001-6918(99)00050-5
Puspasari, N., & Dewi, M. K. (2015). Pengaruh Penalaran Moral Aparat Pengawas Internal Pemerintah (APIP) dan Tekanan Situasional terhadap Kecenderungan Melakukan Fraud saat Mengaudit: Sebuah Studi Eksperimen. In Simposium Nasional Akuntansi XVIII.
Puspasari, N., & Suwardi, E. (2012). Pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan akuntansi : studi eksperimen pada konteks pemerintahan daerah. Jurnal FEB UGM. https://doi.org/10.1016/B978-0-12-809551-5.00004-7
Ramamoorti, S. (2008). The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula. Issues in Accounting Education. https://doi.org/10.2308/iace.2008.23.4.521 DOI: https://doi.org/10.2308/iace.2008.23.4.521
Sheiver, A., & Vishny, R. W. (1993). Corruption. Quarterly Journal of Economic, 108(1), 599–617. https://doi.org/10.2307/2118402 DOI: https://doi.org/10.2307/2118402
Thomas, J. (2010). Forensic Accounting and Fraud Examination. New Jersey: John Wiley and Sons Inc.
Turner, G. B., Taylor, G. S., & Hartley, M. F. (1995). Ethics, gratuities, and professionalization of the purchasing function. Journal of Business Ethics. https://doi.org/10.1007/BF00872328 DOI: https://doi.org/10.1007/BF00872328
Watson, S. J., & Milfont, T. L. (2017). Short Communication A short-Term Longitudinal Examination of the Associations Between Self-Control, Delay of Gratification and Temporal Considerations. PAID, 106, 57–60. https://doi.org/10.1016/j.paid.2016.10.023 DOI: https://doi.org/10.1016/j.paid.2016.10.023
Wilopo. (2006). Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia. Jurnal Riset Dan Akuntansi Indonesia.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering the Four Elements of Fraud. CPA Journal. https://doi.org/10.1016/S1361-3723(04)00065-X DOI: https://doi.org/10.1016/S1361-3723(04)00051-X
Zimbelman, M. F., Albrecht, C., Albrecht, S., & Albrecht, C. (2014). Forensic Accounting (4th Editio). Singapore: Cengange Learning Asia Pte Ltd.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Policy for Journals/Articles with Open Access
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are permitted and encouraged to post links to their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
Policy for Journals / Manuscript with Paid Access
Authors who publish with this journal agree to the following terms:
- Publisher retain copyright .
- Authors are permitted and encouraged to post links to their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work .