Kusumantoro, - and Ahmad Nurkhin , FE Pendidikan Ekonomi and Hasan Mukhibad, - and Kiswanto, - (2016) Determinants of Froud Based on Islamic Paradigm: Case Study in Islamic Financial Services Cooperatives. International Journal of the Computer, the Internet and Management , 24 (3). pp. 68-71. ISSN 0858-7027

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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.

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