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Religiosity and managers' attitudes to offering a financial incentive: moderating and mediating roles of ethical climate

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posted on 28.03.2022, 14:44 by Arika Artiningsih
The aim of this study is to investigate the factors that influence managers' attitudes to offering a financial incentive, namely religiosity and perceived ethical climate. A survey of 573 MBA students in Indonesia was undertaken and 368 valid responses were analysed. A statistical analysis was performed using SEM-PLS to simultaneously analyse three variables (religiosity, ethical climate, and managers' attitude to offering a financial incentive). This study finds that religiosity has a negative association with managers' attitudes to offering a financial incentive described here as a bribe. People who scored high on religiosity scale are less likely to think that it is alright to offer a financial incentive. Further, this study investigates the moderating and mediating roles of ethical climate in this association. Mediation analysis shows that religiosity has a positive association with ethical climate and ethical climate has a significant negative association with managers' attitudes to offering a financial incentive. Further analysis finds that there is a partial mediation effect of ethical climate in the association between religiosity and managers' attitudes to offering a financial incentive. Nevertheless, it is found that ethical climate does not have a moderation effect in this association.

History

Table of Contents

Chapter 1 Overview of the thesis -- Chapter 2 Literature review and hypothesis development -- Chapter 3 Research design -- Chapter 4 Data analysis and hypothesis testing -- Chapter 5 Discussion, implications and limitations.

Notes

Theoretical thesis. Bibliography: pages 86-92

Awarding Institution

Macquarie University

Degree Type

Thesis MRes

Degree

MRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance

Department, Centre or School

Department of Accounting and Corporate Governance

Year of Award

2017

Principal Supervisor

Elaine Evans

Additional Supervisor 1

Verity Greenwood

Rights

Copyright Arika Artiningsih 2017. Copyright disclaimer: http://mq.edu.au/library/copyright

Language

English

Extent

1 online resource (104 pages)

Former Identifiers

mq:71538 http://hdl.handle.net/1959.14/1275401