Pengaruh Fraud Awareness dan Religiusitas terhadap Pencegahan Fraud

Khaerani Nurul Amalia, Edi Sukarmanto, Pupung Purnamasari

Abstract


Abstract.This research aims to determine thegheffectghof fraud awareness and religiosity on fraud prevention. The description method with quantitativeghapproach is the method used in this research. Hypothesis testing is done by the method of multiple linear regression analysis. Primary data in this research were obtained through questionnaire surveys, with proportional simple random sampling data collection techniques. The respondents of this research were 55 Islamic Bank employees in Bandung. The results of the research indicate that fraud awareness and religiosity have a significant positive effect on fraud prevention. Suggestions for Sharia Banks in Kota Bandung, they should review policies in recruiting and promoting employees, involving external auditors in identifying fraud, conducting routine religious studies for employees, overseeing control of files from the beginning of use until the end of disposal. For further research, recommended to add other independent variables that might influence fraud prevention.

Keywords : fraud awareness, religiosity, fraud prevention

Abstrak.Penelitianghini dilakukan untuk mengetahui pengaruh fraud awareness dan religiusitas terhadap pencgahan fraud. Metode deskriptif dengan pendekatanghkuantitatif merupakan metodeghyangghdigunakan dalamghpenelitianghini. Pengujian hipotesis dilakukan dengan metode analisis regresi linear berganda. Data primerghdalamghpenelitianghini di dapat melalui surveyghkuesioner, dengan teknik pengumpulan data proportional simple random sampling. Respondenghpenelitianghini adalah 55ghkaryawan Bank Syariah Kota Bandung. Hasil penelitian mengindikasikan bahwa fraud awareness dan religiusitas berpengaruh positif signifikan terhadap pencegahan fraud. Saran bagi Bank Syariah di Kota bandung, sebaiknya meninjau kembali kebijakan dalam merekrut dan mempromosikan pegawai, melibatkan auditor eksternal dalam mengidentifikasi fraud, mengadakan kajian keagamaan rutin bagi karyawan, mengawasi pengendalian terhadap file-file dari awal digunakan hingga akhir pembuangan. Bagi penelitian di kemudian hari, dapatghmenambahkanghvariabelghindependenghlain yang mungkin mempengaruhi pencegahan fraud.

Kata Kunci : fraud awareness, religiusitas, pencegahan fraud

 


Keywords


fraud awareness, religiusitas, pencegahan fraud

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References


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