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All Journal JESI (Jurnal Ekonomi Syariah Indonesia) Balance Vocation Accounting Journal
Egi Gumala Sari
Departement of Digital Business, School of Economics and Business, Telkom University, Indonesia
Economics, Econometrics & Finance

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The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Yusuf Faisal; Lupita Putri Yanti; Egi Gumala Sari
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 15 No. 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Abstract

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.
Financial Reporting Excellence: Synergy of Good Governance, Human Resources, and Utilization of Information Technology Egi Gumala Sari; Jihan Maharani; Hamdan
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/zzkhd630

Abstract

This study focuses on the Financial Reporting Quality of companies in the Infrastructure Sector, while most of the previous studies examined the Financial Reporting Quality in the government enviroment. This study uses a quantitive approach. This research was conducted using a questionnaire distributed to 130 financial managers working in 130 companies in the Bekasi and Cikarang Industrial Areas. To get the result of this study, researchers uses PLS SEM Version 3.0. This study shows that Good Corporate Governance has a positive but statistically insignificant impact on Financial Reporting Quality. Human Resources Competencies also has a positive but not statistically significant effet on the Financial Reporting Quality. Information Technology Utilization does not strengthen the relationship between Good Corporate Governance and Financial Reporting Quality, nor does it strengthen the relationship beetwen Human Resources Competencies and Financial Reporting Quality.This study has several limitations in its measurement method. All variables, such as Good Corporate Governance and Human Resource Competencies as the dependent variable, and Information Technology Utilization as a moderating variable, are measured using a questionnaire. Thus, the data obtained only reflects the preceptions of respondents.
Co-Authors Faisal, Yusuf Hamdan Jihan Maharani Lupita Putri Yanti