Jhon RINENDY. The Effects of Job Satisfaction to Employee Fraud Risk in Adventist Universities of the Southern Asia Pacific Division. (). Library and Information Resource Center. : , 2562.
The Effects of Job Satisfaction to Employee Fraud Risk in Adventist Universities of the Southern Asia Pacific Division
Abstract:
This study aimed to examine how much of the effects of job satisfaction (JS) contributed to employee fraud risk (EFR) in Adventist universities in regular full-time employees of Adventist universities within the Southern Asia Pacific operational region as the host-members of the International Scholar Conference. EFR could be predicted by component behaviours of the JS dimension (existence needs, relatedness needs, and growth needs) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets. The survey research design employed in this study was a convenience random sampling technique. Descriptive-correlational design and multiple regression analyses were used to determine the existing relationship among the variables and the predictors of EFR. The respondents were 403 regular full-time employees of four SDA universities: AIU, AUP, UNAI and UNKLAB. The findings revealed that pressure ranked first as a risk, followed by opportunities and rationalizations. There was a negative and significant relationship between JS degree and EFR factors. Existence needs, relatedness needs, and growth needs dimensions were the best predictors to reduce EFR. The results indicated the importance of job satisfaction and effective internal controls against employee fraud risk regarding misappropriation of assets by employees.