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The Influence of Employee Satisfaction on Occupational Fraud with Compensation Suitability as a Moderating Variable

In: Proceedings of the International Conference on Emerging Challenges: Business Dynamics in Disruptive Economy (ICECH 2025)

Author

Listed:
  • Sandhika Araya

    (PPM School of Management, Accounting Program)

  • Martdian Ratna Sari

    (PPM School of Management, Accounting Program)

Abstract

This study aims to analyze the effect of employee satisfaction on occupational fraud, with compensation appropriateness as a moderating variable. This study was conducted on 109 employees in West Java and DKI Jakarta using a quantitative approach. The results showed that employee satisfaction negatively influences occupational fraud, meaning that the more satisfied employees are, the lower their tendency to commit fraud. Furthermore, compensation appropriateness strengthens the effect of employee satisfaction on occupational fraud. Therefore, fair and appropriate compensation also reduces the potential for fraud. These findings emphasize the importance of human resource management in preventing fraud through job satisfaction and compensation equity. Research purpose: To examine the influence of employee satisfaction on occupational fraud with compensation suitability as a moderating variable. Research motivation: Occupational fraud is a major organizational risk that can be mitigated through human resource management practices, particularly employee satisfaction and fair compensation. Research design, approach, and method: This study employed a quantitative research method with a survey of 109 employees in West Java and DKI Jakarta. Data were analyzed using statistical techniques to test the direct and moderating effects. Main findings: Employee satisfaction negatively affects occupational fraud, and compensation suitability strengthens this relationship. Fair and suitable compensation contributes to reducing fraud tendencies. Practical/managerial implications: Organizations should improve job satisfaction and ensure fair compensation systems to effectively minimize the risk of occupational fraud.

Suggested Citation

  • Sandhika Araya & Martdian Ratna Sari, 2026. "The Influence of Employee Satisfaction on Occupational Fraud with Compensation Suitability as a Moderating Variable," Advances in Economics, Business and Management Research, in: Nguyen Danh Nguyen & Pham Thi Kim Ngoc (ed.), Proceedings of the International Conference on Emerging Challenges: Business Dynamics in Disruptive Economy (ICECH 2025), pages 21-32, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-622-7_3
    DOI: 10.2991/978-94-6239-622-7_3
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