Individual morality as moderator: hedonism and Machiavellian on fraud intention

This study aims to determine the effect of hedonism and machiavellian on fraud intention with individual morality as moderation, through an empirical study at Bank Pengkreditan Rakyat in Denpasar City. The research method used in this research is quantitative research method. The population in this study were all Bank Pengkreditan Rakyat employees in Denpasar City, with the sampling method used, namely purposive sampling. So that the sample is limited to the criteria, namely Bank Pengkreditan Rakyat employees who hold positions as: 1) President Director, 2) Commissioner, 3) Head of Credit, 4) Head of Funds, 5) Account Officer, and 6) Fund Marketing (Funding) as many as 144. Data collection using a questionnaire measured on a Likert scale of 1-4. The data that has been collected is then analyzed with moderation regression analysis (MRA) data analysis techniques. Based on the results of the analysis, it is known that hedonism has a positive and significant effect on fraud intention, machiavellian has a positive and significant effect on fraud intention, individual morality is unable to moderate the effect of hedonism on fraud intention, individual morality is able to weaken the influence of machiavellian on fraud intention. The practical implications of the results of this study emphasize the importance of organizations and institutions to pay attention to psychological factors and individual personalities, such as hedonism and machiavellianism, in designing fraud prevention policies.