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p-Index From 2021 - 2026
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All Journal Journal of Business, Social and Technology
Rifka Fitriyani Ainurriza
UIN Walisongo Semarang
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Compensation and Islamic Corporate Governance as Predictors of Fraud Tendency: The Moderating Role of Religiosity among BMT Employees in Semarang Rifka Fitriyani Ainurriza; Muchlis Yahya; Joko Prasetiyo
Journal of Business, Social and Technology Vol. 7 No. 4 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i4.752

Abstract

Background: Fraud exposure can erode the legitimacy and operational resilience of Islamic microfinance institutions. Objective: This study assesses whether compensation and Islamic Corporate Governance (ICG) are related to employees’ fraud tendency and whether religiosity changes these relationships. Methods: A cross-sectional questionnaire survey of 78 employees from BMTs affiliated with PBMTI MPD Semarang City was analysed using partial least squares structural equation modelling in SmartPLS 3.0. Results: Higher compensation and stronger ICG were associated with lower fraud tendency. Religiosity significantly interacted with compensation, but its interaction with ICG was not statistically significant. Conclusion: Fraud-risk management in BMTs should combine fair and transparent remuneration with sharia-oriented governance; individual religiosity may reinforce the compensation-related association.
Co-Authors Joko Prasetiyo Muchlis Yahya