Do Corrupt Behaviours Spur the Normalisation of Power Distance?: Reactions of Religiosity and Organisational Culture from Social Capital Theory

Maulidi, Ach and Muhammad Wisnu, Girindratama (2026) Do Corrupt Behaviours Spur the Normalisation of Power Distance?: Reactions of Religiosity and Organisational Culture from Social Capital Theory. Media Riset Akuntansi, Auditing & Informasi, 26 (2). pp. 141-166. ISSN 2442 - 9708 (In Press)

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Abstract

This study examines the reverse logic of whether corrupt behaviour can lead to the normalisation of power distance. It explores how this relationship is influenced by factors such as religiosity and organisational culture. Unlike prior research, which predominantly asserts that power distance fosters corruption, this study challenges the conventional perspective by testing the opposite scenario – an area previously unexplored. The analysis draws on insights from employees within the local government sector. The results indicate a negative correlation between corruption and religiosity, a positive correlation between religiosity and organisational culture, and a positive correlation between organisational culture and power distance. Then, we found that religiosity mediates negatively the relationship between corruption and organisational culture. Additionally, the study suggests that organisational culture mediates positively for the relationship between religiosity and power distance. The study provides ground-breaking insights into the dual mediating roles: religiosity negatively mediates the link between corruption and organisational culture, while organisational culture positively mediates the relationship between religiosity and power distance. This dual mediation framework, which has not been previously explored, advances the understanding of how social capital constructs evolve in environments affected by corruption, offering a nuanced approach to addressing power dynamics in organisational settings.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	ACH MAULIDI
Date Deposited:	27 Oct 2026 06:45
Last Modified:	27 Oct 2026 06:45
URI:	http://repository.ubaya.ac.id/id/eprint/51416

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