Pengaruh Islamic Work Ethics, Compensation, dan Whistleblowing System terhadap Fraud Prevention
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Melindawati, Retno
Subject
Akuntansi
Datestamp
2023-09-09 03:55:54
Abstract :
Purpose - This study aims to obtain empirical evidence on the influence of Islamic work ethics, compensation, and whistleblowing system on fraud prevention. Design/methodology/approach ? This study uses a type of quantitative research. This research was conducted using questionnaires distributed to all employees working at Mandiri Utama Finance Syariah, namely as many as 300 questionnaires distributed via whatsapp. Each questionnaire distributed has 77 question items for employees to answer. From the distribution of questionnaires carried out, 172 employees were obtained who gave answers divided into 70 branch offices in 21 provinces of Indonesia. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Islamic work ethic has a positive and statistically significant effect on fraud prevention, as well as compensation has a positive but statistically not significant effect on fraud prevention, while for whistleblowing system has a positive and statistically significant influence on fraud prevention. Originality / value - This study focuses on fraud prevention, where this study is a new research in discussing the relationship of Islamic Work Ethics with dimesi religiosity, effort, competition, work obligations, quality, collectivity, equality and profit.
Purpose - This study aims to obtain empirical evidence on the influence of Islamic work ethics, compensation, and whistleblowing system on fraud prevention. Design/methodology/approach ? This study uses a type of quantitative research. This research was conducted using questionnaires distributed to all employees working at Mandiri Utama Finance Syariah, namely as many as 300 questionnaires distributed via whatsapp. Each questionnaire distributed has 77 question items for employees to answer. From the distribution of questionnaires carried out, 172 employees were obtained who gave answers divided into 70 branch offices in 21 provinces of Indonesia. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that Islamic work ethic has a positive and statistically significant effect on fraud prevention, as well as compensation has a positive but statistically not significant effect on fraud prevention, while for whistleblowing system has a positive and statistically significant influence on fraud prevention. Originality / value - This study focuses on fraud prevention, where this study is a new research in discussing the relationship of Islamic Work Ethics with dimesi religiosity, effort, competition, work obligations, quality, collectivity, equality and profit.
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