Personal Behavioral Factors that Influence Corruption in the Electricity Business Sector: Internal Auditor’s Perspective

Vita Rahmayani; Astika Lorena Br Simbolon; Rizki Rahmani; Ridwan Kharis

doi:10.21532/apfjournal.v10i1.386

Authors

Vita Rahmayani PT. PLN (Persero)
Astika Lorena Br Simbolon PT. PLN (Persero)
Rizki Rahmani PT. PLN (Persero)
Ridwan Kharis PT. PLN (Persero)

DOI:

https://doi.org/10.21532/apfjournal.v10i1.386

Keywords:

Personal Behavioral Factors, Corruption Act, Electricity Business Sector, Internal Auditor

Abstract

Corruption is defined as an extraordinary crime by law because it has a detrimental impact and causes public condemnation. Data trends show an increase in corruption cases in Indonesia every year by 32% over the past five years, both in cases and perpetrators, including in electricity sector companies. The electricity business, with its inherent business environment, is one of the most vulnerable sectors. This study aims to examine personal behavioral factors, in accordance with research conducted by Albrecht, which greatly influence corruption in electricity business organizations. This study uses a causal associative approach to obtain the ten most expected personal behavioral factors based on expert assessments, which are then evaluated by internal auditors who are employees of electricity business organizations. Furthermore, the results of the study are validated to determine the factors that significantly influence corruption using the t-test method with a significance threshold of ? <0.05. The test results show that high personal debt, excessive lifestyle, and sales behavior significantly influence corruption. Based on the results of this study, electricity business organizations can develop their internal controls by considering these factors to prevent corruption.

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