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This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.

Even though many studies have been conducted in exploring the determinants of job stress, limited research has been conducted in exploring how the internal factors of religious orientation and the relatively new variable in the field of psychology, psychological capital (PsyCap), may relate to job stress. This study aims to examine the influence of PsyCap as a mediating variable on the relationship between religious orientation and job stress.

This study used self-administered surveys. Data was collected through the completion of online questionnaires. The participants include 208 accountants and business practitioners in Indonesia. Data were analysed using structural equation model-partial least squares.

The results show that intrinsic (extrinsic) religious orientation is negatively (positively) related to job stress and positively (negatively) related to PsyCap. Additionally, PsyCap mediates the relationship between religious orientation (intrinsic and extrinsic) and job stress. Other results indicate a positive relationship between PsyCap and job stress.

Firstly, the sample used comes from various professions in companies or agencies that function differently. Secondly, this study asks individuals to assess their own job stress, which increases the chance of bias.

The findings of this study will provide a recommendation to the company, particularly the human resources division, to consider candidates’ religious orientation and PsyCap levels during the recruitment process. Thus, the company may observe the employees or individuals who can effectively manage job stress.

This study provides new empirical evidence regarding the relationship between religious orientation, PsyCap and job stress. It shows that the individual’s religious orientation (intrinsic and extrinsic) affects their level of PsyCap (higher and lower), which is a determinant factor in the experience of job stress.