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All Journal Jurnal Reviu Akuntansi dan Keuangan Akuntansi Krida Wacana Binus Business Review Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) PENDIPA Journal of Science Education JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPGI (Jurnal Penelitian Guru Indonesia) SULUH: Jurnal Abdimas BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Al-Mal:Jurnal Akuntansi dan Keuangan Islam International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Innovation Business Management and Accounting Journal Sciences of Pharmacy JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Fairness Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Penelitian Akuntansi Jurnal Akuntansi Indonesian Journal of Auditing and Accounting
Rafrini Amyulianthy
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

 1 
Examining Fraud Tendency: Personal Ethics and Love of Money from a Religious Perspective Reskino Reskino; Rafrini Amyulianthy; Nadia Tri Silvi
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.70738

Abstract

This research aims to examine the impact of personal ethics and love of money on fraud tendencies, with religiosity as a moderating variable. This research uses primary data through questionnaires given to accounting and finance staff who work at Islamic commercial banks in the DKI Jakarta area. The research sample consisted of 149 respondents, and the analysis was carried out using the Partial Least Square method (PLS-SEM) using the SmartPLS. The results of this study reveal that love of money has a significant influence on fraud tendencies, while personal ethics does not have a significant influence on fraud tendencies. In addition, religiosity could only moderate the influence of the love of money on fraud tendencies, while no moderation occurred in the relationship between personal ethics and fraud tendencies. The novelty of this research lies in examining the complex relationship between factors such as personal ethics, love of money, religiosity, and fraud tendencies in the context of the Islamic banking environment. The results of this research can provide important insights regarding the factors that influence the tendency of fraud in the banking sector, especially Sharia banking, and the moderating role of religiosity in moderating the impact of the love of money. These findings can provide valuable guidance for Islamic banks and other researchers in their efforts to prevent fraud and develop sustainable business ethics.
Co-Authors Agus Suparman Ana Sopanah, Ana Andi Sayyidatun Ufairah Anto Anisa May Ari Pratiwi Arunia Arunia Trie Wulansari Asriyal Asriyal Athania Mahardiyanti Azizah, Widyaningsih Basis G. Andamari Disya Badzlina Dyah Setyaningrum Fujianti, Lailah Harnovinsah Harnovinsah Herawati, Ratna Hidayah Herlan Indah Masri Intan Paulina Lubis Iqbal Tejokusumo Jamaliah Said K.Ritonga, Elsa Khair, Jessica Khalida Utami LAILAH FUJIANTI Lubis, Intan Paulina Lysandra, Shanti Lysandra, Shanti Lysandra, Shanti Mira Munira Munira, Mira Nadia Tri Silvi Nelyumna Rizal Novi Yantih Nuraini Sari Nuraini Sari, Nuraini Nurul Yunita Oktrivina, Amelia Prasetyo, Yudha Rahmatika, Lora Reskino, - Ruhaini Muda S, Basis Gumilarsih Saragi, Sahat Sembiring, Grace Faskarina Shanti Lysandra Shanti Lysandra Shinta Budi Siregar, Farhan Aldi Theresya Indah Rahmat TRI ASTUTI Tri Astuti Tryas Chas Biandani Widyaningsih Azizah Yetty Murni Yuana Mandagie Yudha Prasetyo