Collectivist Culture and Fraud Activities on Aceh’s Millennial Workers

This research aimed to observe the relationship between collectivist cultures toward fraud activities. Collectivism is defined as a community with strong bond between individuals with families, tribes, or their in-groups with an expectation that their groups will maintain themselves as the retribution of absolute royalty (Hofstede, 2011). Variables of fraud activities are seen from two aspects, namely fraud behaviors (pressure and rationalization) and fraud opportunities (Tuanakotta, 2007). Albrecht (2012) explained that fraud activities occur mostly because the actors notice and have the opportunity due to poor control system and monitoring. This condition became the hypothesis in this research namely collectivist culture affects the occurrence of fraud behaviors in which the opportunities to conduct frauds is the mediator. This research was conducted on Aceh’s millennial workers in which the data analysis was done through Moderate Regression Analysis (MRA). The research results showed that there was a significant impact between collectivist culture and fraud opportunities that collectively increase fraud behaviors on Aceh’s Millennial workers. According to the results, this research suggests that an open communication and details from supervisors and subordinates as well as internal monitoring based on local wisdoms to prevent the emergence of fraud activities in work.