JWM (JURNAL WAWASAN MANAJEMEN)
Vol. 9 No. 2 (2021)

BAGAIMANA ETIKA KERJA ISLAM MEMPENGARUHI PERSEPSI AUDITOR BERKAITAN FRAUD

Monica Rahardian Ary Helmina (Unknown)
Novita Weningtyas Respati (Jurusan Akuntansi, Universitas Lambung Mangkurat)
Ibnu Sutomo (Jurusan Akuntansi,STIE Pancasetia Banjarmasin)

Article Info

Publish Date
21 Jun 2021

Abstract

The purpose of this study was to examine the effect of Islamic work ethics on perceptions of fraud. This research has an important meaning because it was conducted directly on the government auditors at the Inspectorate of South Kalimantan Province. The questionnaire instrument was used in data collection with the research sample being auditors at the Inspectorate, especially those who were Muslim. Samples were taken as many as 100 respondents for analysis. Linear regression analysis was used to prove the hypothesis. The results showed that Islamic work ethics can influence the perception of fraud in a positive direction

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Journal Info
JWM (JURNAL WAWASAN MANAJEMEN)
Website

Abbrev

jwm

Publisher

Universitas Lambung Mangkurat

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Wawasan Manajemen, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, ...