The Role of Spirituality Workplace for Reducing Motivation of Accounting Fraud


The motivation of earnings management is more due to the general assumption that accounting figures, especially profit is one of the important sources of information used by investors in valuing stock prices. Existing business ethics can not effectively prevent earnings management by corporate managers. The development of spirituality in the workplace can transfer ethics and social justice into values, from within individuals. This study aims to discuss the influence of spirituality workplace on earnings management motivation The subject of this research is a management accountant who works in a business company in Jakarta. This study uses data derived from questionnaires that have been filled by 270 accountants. The sampling method used is purposive sampling. Sample criteria are accountants who work more than one year in a business company. The design of this study is explanatory causal. While the analysis tool used is multiple regression analysis. The results of this study explain that workplace spirituality affects the motivation of earnings management. While partially, the results of the study indicate that meaningful work that represents individuals spiritually has a positive influence on motivation to commit fraud in the financial reporting process. Organizational spirituality represented by harmony with organizational values influences the decline in earnings management motivation, but the sense of community that represents group spirituality does not have an impact on earnings management motivation


  1. Sri Handayani
  2. Adrie Putra
  3. Abdurrahman


International Conference on Recent Innovation 2018