Organizational culture, power distance and corruption: The mediating role of religiosity

Authors

  • Ach Maulidi University of Surabaya, Surabaya, East Java, Indonesia
  • Muhammad Wisnu Girindratama University of Surabaya, Surabaya, East Java, Indonesia
  • Bonnie Soeherman University of Surabaya, Surabaya, East Java, Indonesia
  • Fidelis Arastyo Andono University of Surabaya, Surabaya, East Java, Indonesia

DOI:

https://doi.org/10.14414/tiar.v14i2.4795

Keywords:

Organizational culture, Power distance, Corruption, Religiosity

Abstract

We examine how organizational culture and power distance influence 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 significant inverse relationship between religiosity and corruption, reinforcing 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 hierarchical structure may not inherently bear upon moral conduct. Interestingly, 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 onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.

Author Biographies

Ach Maulidi, University of Surabaya, Surabaya, East Java, Indonesia

Ach Maulidi, PhD is in an early career as a lecturer of Accounting in the University of Surabaya, Indonesia. His research interests are centred on Forensic Accounting, Corporate Governance, Auditing, Accounting Education, Sustainability and Financial Crimes.

Muhammad Wisnu Girindratama, University of Surabaya, Surabaya, East Java, Indonesia

Muhammad Wisnu Girindratama, M.A is a senior lecturer and researcher, an assistant professor, at the University of Surabaya, Indonesia. He was ahead of the Centre for Professional Development, University of Surabaya, Indonesia. His involvement in professional development aligned with the evolving landscape of education, where a holistic approach to learning extended beyond traditional academic boundaries. Through his roles, he likely fostered collaborations with industry partners, ensuring that the programs offered were not only academically rigorous but also relevant to the demands of the professional world. His research focus is associated with accounting behaviours.

Bonnie Soeherman, University of Surabaya, Surabaya, East Java, Indonesia

Dr. Bonnie Soeherman is an associate professor and senior lecturer in accounting, with two decades of experience in education and 12 years as a business trainer. He holds a doctoral degree in accounting from Airlangga University. Currently, he leads the Bachelor of Accounting program at the University of Surabaya, specializing in management control systems, innovation accounting, and startup business development.

Fidelis Arastyo Andono, University of Surabaya, Surabaya, East Java, Indonesia

Fidelis Arastyo Andono, PhD. He is a senior lecturer and researcher, an assistant professor, at the University of Surabaya, Indonesia. Currently he serves as deputy dean of the faculty of economics and business. Fidelis Arastyo Andono completed his doctoral studies at Essex University. His research interests prominently revolve around the intersection of corporate governance and sustainability.

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Submitted

2024-10-09

Published

2025-08-08