International Journal of Islamic Business and Economics (IJIBEC)
Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024

The Impact of Compensation and Religiosity on Fraudulent Behavior in MSMEs: The Role of Islamic Work Ethics as a Moderator

Faisal, Yusuf (Unknown)
Herawati, Mesi (Unknown)
Athaillah, Ahmad (Unknown)
Gumala Sari, Egi (Unknown)



Article Info

Publish Date
09 Dec 2024

Abstract

This study aims to obtain empirical evidence on the effect of compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderating variable. This study uses a quantitative research type. This study used a questionnaire distributed to MSMEs in West Java, namely 350 questionnaires distributed directly. Each questionnaire distributed contains 114 statements that respondents must answer. From the distribution of the questionnaire, 207 respondents provided answers. To obtain the results of this study, the researcher used PLS-SEM Version 3.0. This study found that compensation has a significant negative effect on fraudulent behavior, religiosity has a significant negative effect on fraudulent behavior, Islamic work ethics cannot moderate the relationship between compensation and fraudulent behavior, and Islamic work ethics moderates the relationship between religiosity. It cannot moderate the relationship between fraudulent behavior. This research provides information regarding fraudulent behavior, which is new research discussing the relationship between religiosity, which is the basis of the character of the Prophet Muhammad SAW

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Journal Info

Abbrev

Ijibec

Publisher

Subject

Religion Economics, Econometrics & Finance Environmental Science

Description

Focus: Islamic Economics and Small and Micro Enterprises Scope: The scope of this journal encompasses the integration of Islamic Economics especially on Small and Micro Enterprises (SMEs) and local economies. It focuses on: 1.Analyzing the influence of Islamic values on consumer perceptions, ...