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Pengaruh Pemahaman Fiqh Muamalah, Compensation dan Religiosity terhadap Fraudulent Behaviour dengan Islamic Work Ethics sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Artika, Artika
Subject
Akuntansi Syariah 
Datestamp
2024-08-16 08:37:54 
Abstract :
Purpose ? This research aims to obtain empirical evidence about the influence of muamalah fiqh, compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderasi variable Design/methodology/approach ? This research uses a quantitative type of research. This research was conducted using a questionnaire distributed to lecturers and practitioners who are members of the Ikatan Ahli Ekonomi Islam (IAEI), Masyarakat Ekonomi Syariah (MES), Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) and Ikatan Sarjana Ekonomi Indonesia (ISEI), namely as many as 350 questionnaires distributed via email and social media. Each questionnaire distributed contains 114 statements for respondents to answer. From the distribution of the questionnaire, 207 respondents provided answers from 22 regions. To get the results of this research, researchers used PLS SEM Version 3.0. Findings - The results of this research found that muamalah fiqh has a negative and significant effect on fraudulent behavior, compensation has a negative and significant effect on fraudulent behavior, religiosity has a negative and significant effect on fraudulent behavior, Islamic work ethics can strengthen the relationship between muamalah fiqh and fraudulent behavior, Islamic work ethics can strengthen the relationship between compensation and fraudulent behavior and Islamic work ethics can strengthen the relationship between religiosity and fraudulent behavior. Originality/value ? This research focuses on fraudulent behavior, where this research is new research in discussing the relationship between mumalah fiqh and religiosity based on the nature of the Rasulullah Shallallahu Alaihi Wa Sallam. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti