Religiosity and Fraud Activity in Acehnese Millennials Worker

: Aceh is a province that has the privilege of enforcing Islamic Sharia in Indonesia. This condition causes Acehnese to be accustomed to implementing Islamic Sharia on each of their daily activities. Religiosity was made as the variable to describe people’s habit in implementing Islamic sharia. The religiosity scale was formulated based on the dimensions of Islamic Worldview and Religious Personality (Hamzah, et al., 2007). Despite the familiarity of implementing Islamic sharia, various cases that violated sharia were still found, such as corruption or fraud. This research was aimed to inspect the effect of religiosity toward the occurrence of frauds in Aceh. The act of fraud can be seen from two things, namely fraud habits (pressure and rationalization) and fraud opportunity (Tuanakotta, 2007). Albrecht (2012) was the one who explained that the act of fraud mostly occurs because the perpetrator notice and gain the opportunity due to improper control and supervision systems. Due to this condition, the hypothesis in this research was that religiosity affects the occurrence of the act of fraud, when the opportunity to conduct fraud becomes the mediator. This research was performed on Acehnese millennial workers, in which the data analysis performed through Moderate Regression Analysis (MRA). The research result showed that the religiosity did not cause fraud habits, but the effect will emerge if there is a moderation from fraud opportunity.