Fadhila, Vira Nurul
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Fraud Tendency in Islamic Banks Mediawati, Elis; Fadhila, Vira Nurul
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.34624

Abstract

This study aims to determine the effect of competence and religiosity on the tendency of  fraud. The research method used in this research is a quantitative research using survey methods. Data collection techniques in this study using a questionnaire. Hypothesis testing in this study uses multiple linear regression analysis, t-test, and F test with the help of SPSS Statistics 20 software. This study indicates that competence has a positive effect on fraud, and religiosity has a negative effect on the trend of fraud. Based on the research results, it is recommended for further researchers to examine the actual process in Islamic banking by looking at aspects of religiosity and organizational culture.