Determinants of Fraud Based on Islamic Paradigm: Case Study in Islamic Financial Services Cooperatives
Journal Title: International Journal of the Computer, the Internet and Management - Year 2016, Vol 24, Issue 3
Abstract
Islamic financial institutions conducting its operations based on the principles of Islamic Shariah. In fact, cases of fraud still become a problem to be solved in the Islamic financial institutions. This study examined the determinant of fraud in Islamic Financial Services Cooperatives based on Islamic paradigm. The study was conducted in BMT ANDA Salatiga, Central Java, Indonesia. Data analysis technique used is multiple regression analysis. The results showed that there is negative and significant effect of tilawah on employee fraud. Other results showed that the opportunity has positive and significant impact on fraud. While the dimensions of pressure and rationalization are not proven to shave significant effect on employee fraud.
Authors and Affiliations
Kusumantoro Kusumantoro, Ahmad Nurkhin, Hasan Mukhibad, Kiswanto Kiswanto
Keywords
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