Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Etika Islami Dan Kecurangan Pada Profesi Akuntan Manajemen: Dampak Moderasi Kualitas Pengendalian Internal Dan Lingkungan Kerja

Islamic ethics, management accounting profession, effective internal control system and organizational environment.

This study aims to analyze the influence of Islamic ethics on fraudulent behavior. In addition, this study also analyzes the moderating impact of the internal control system and work environment variables on the relationship between ethics and fraud. All variables were measured using a questionnaire instrument. By using respondents of 131 management accountant from various industries, the research uses SEM-PLS to test the
proposed hypotheses. The results of the study are able to answer the three objectives, namely (1) Islamic ethics reduce fraudulent behavior of management accountants, (2) an effective internal control system strengthens the influence of Islamic ethics in reducing fraudulent behavior, (3) a conducive work environment strengthens the influence of ethics in reduce fraudulent behavior. This study complements the empirical studies of Islamic ethics for the accounting profession. The research implication for the management
accounting profession is the need to consider the universal aspect of religiosity as part of the professional code of ethics. For management, this study supports the need for the design and implementation of a healthy and effective internal control system and organizational environment.

Sugiyarti Fatma Laela

https://jurnal.stieww.ac.id/index.php/jrm/issue/view/38

STIE Widya Wiwaha

Juli 2022

Sri Wahyuni

Online ISSN : 2624-492X
Print ISSN : 2355-9381

PDF

Indonesian

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Jurnal Riset Manajemen STIE Widya Wiwaha 2022