Organizational Culture, Power Distance and Corruption: The Mediating Role of Religiosity

Maulidi, Ach and Girindratama, Muhammad Wisnu and Soeherman, Bonnie and Andono, Fidelis Arastyo (2024) Organizational Culture, Power Distance and Corruption: The Mediating Role of Religiosity. The Indonesian Accounting Review, 14 (2). pp. 203-221. ISSN 2086-380; E-ISSN 2302-822X

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Abstract

We examine how organizational culture and power distance influ-ence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a signifi-cant inverse relationship between religiosity and corruption, rein-forcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierar-chical structure may not inherently bear upon moral conduct. Inter-estingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks on power distance and moral conduct. For pol-icymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a de-terrent to corruption.

Item Type:	Article
Uncontrolled Keywords:	Organizational culture, Power distance, Corruption, Religiosity
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	ACH MAULIDI
Date Deposited:	07 Jan 2025 05:57
Last Modified:	07 Jan 2025 05:57
URI:	http://repository.ubaya.ac.id/id/eprint/47655

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