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

DOI

10.2991/978-94-6239-622-7_3How to use a DOI?

Keywords

employee satisfaction; compensation suitability; occupational fraud; human resource management; fraud prevention; organizational behavior

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sandhika Araya
AU  - Martdian Ratna Sari
PY  - 2026
DA  - 2026/04/21
TI  - The Influence of Employee Satisfaction on Occupational Fraud with Compensation Suitability as a Moderating Variable
BT  - Proceedings of the International Conference on Emerging Challenges: Business Dynamics in Disruptive Economy (ICECH 2025)
PB  - Atlantis Press
SP  - 21
EP  - 32
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-622-7_3
DO  - 10.2991/978-94-6239-622-7_3
ID  - Araya2026
ER  -