SYNERGISTIC SAFEGUARDS: HOW EMOTIONAL INTELLIGENCE AND RELIGIOSITY DETER FRAUD AMONG INDONESIA ACCOUNTING STUDENTS
DOI:
https://doi.org/10.18623/rvd.v23.6122Palavras-chave:
Emotional Intelligence, Religiosity, Fraudulent Tendencies, Theory of Reason Action, Accounting StudentsResumo
This study examines the roles of emotional intelligence and religiosity in mitigating fraudulent tendencies among accounting students in Indonesia. Utilizing a quantitative survey approach, data were collected from 365 accounting students across Indonesia. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The findings reveal that both emotional intelligence and religiosity significantly and negatively influence fraudulent tendencies. More importantly, the study demonstrates that religiosity strengthens the negative impact of emotional intelligence on fraudulent tendencies, indicating a synergistic effect. These results underscore the importance of fostering emotional intelligence alongside strong religious values in aspiring accountants to better equip them against fraud in their future professional careers. This study focuses on emotional intelligence (EI) and religiosity in relation to fraudulent tendencies but did not consider cultural variables, which are highly relevant in Indonesia’s diverse socio-cultural context. Future research should integrate cultural dimensions and adopt a longitudinal design to observe how these factors evolve from academic to professional stages. This study offers originality by addressing a critical gap in accounting ethics literature, namely the lack of empirical evidence on the synergistic role of emotional intelligence and religiosity in mitigating fraudulent tendencies.
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