Fraud Tendency in Islamic Banks - Jurnal UPI

JURNAL ASET (AKUNTANSI RISET), 13 (1), 2021, 072-084

 Fraud Tendency in Islamic Banks

 Elis Mediawati1, Vira Nurul Fadhila2
 Accounting Study Program ,Faculty of Economics and Business Education. Universitas
 Pendidikan Indonesia12

Abstract. This study aims to determine the effect of competence and religiosity on the tendency of fraud. The
research method used in this research is a quantitative research using survey methods. Data collection
techniques in this study using a questionnaire. Hypothesis testing in this study uses multiple linear regression
analysis, t-test, and F test with the help of SPSS Statistics 20 software. This study indicates that competence
has a positive effect on fraud, and religiosity has a negative effect on the trend of fraud. Based on the research
results, it is recommended for further researchers to examine the actual process in Islamic banking by looking
at aspects of religiosity and organizational culture.
Keywords: Competence; Fraud tendency; Religiosity

Corresponding author. elis.mediawati@upi.edu, viranurulfadhila@gmail.com
How to cite this article. Mediawati et al. (2021). Fraud Tendency in Islamic Banks. Jurnal ASET (Akuntansi
Riset). Program Studi Akuntansi. Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia,
13 (1), 72-84. Retrieved from https://ejournal.upi.edu/index.php/aset/article/view/34624
History of article. Received: May 2021, Revision: June 2021, Published: June 2021
Online ISSN: 2541-0342. Print ISSN: 2086-2563. DOI: https://doi.org/10.17509/jaset.v13i1.34624
Copyright©2021. Jurnal ASET (Akuntansi Riset) Program Studi Akuntansi FPEB UPI

INTRODUCTION also carried out with one of the scopes of
 fraud-related examinations (OJK, 2019).
 The pretty good intermediation
function of Conventional Commercial Fraud in banking can be defined as
Banks (BUK) is one reason for the growth a violation of internal provisions and
and improvement of banking in Indonesia. applicable laws and regulations that are
Not only BUK, the performance of Islamic done intentionally to fulfill personal
banks, including Islamic Commercial interests or other parties that have the
Banks (BUS) and Sharia Business Units potential to harm the bank and related
(UUS), also generally shows increasingly parties (Egita & Mahfiroh, 2018). The
solid improvements (OJK, 2019). However, tendency of accounting fraud in
in line with the development of the banking organizations or institutions can cause
industry, weak systems and internal losses, such as weak organizational
supervision at banks and a lack of employee productivity and loss of public trust, so that
integrity were exploited by fraudsters. they turn to other organizations and work
Based on the Quarter IV - 2018 Industry partners who stop working together. The
Profile Report issued by the Financial mass media, which also plays a role in
Services Authority (OJK), during 2018, reporting on fraud cases, can impact the
2,406 bank offices were examined, reputation and image of the organization,
consisting of 1,820 Head Offices (KP) and which makes it difficult for companies to
586 Branch Offices (KCP). The compete in market competition (Prawira,
examination includes examinations of 115 Herawati, & Darmawan, 2014).
Commercial Banks, 10 UUS, and 1,695
 Many studies show that fraud is
BPR and BPRS. Special examinations are
 more likely to occur due to weak control or

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supervision, which provides opportunities seeing the high risk of fraud (Ngumar,
for fraudsters to commit fraud, which is Fidinia, & Retnani, 2019). In conventional
then rationalized to justify the fraud (Ulfah, banks, Islamic banks that are supposed to
Nuraina, & Wijaya, 2017; Wolfe & apply Islamic values in their corporate
Hermanson, 2004). Fraud perpetrators also environment are also involved in fraud
take advantage of their position or function cases. For example, the corruption case of
to create opportunities that are not available fictitious lending at Bank Syariah Mandiri
to others. Fraud is committed by intelligent, (BSM) Bogor Branch in 2012 amounting to
experienced, creative, with a strong Rp. 102 billion, which has the potential to
understanding of the company's control and cause losses to the State, including
vulnerability (Wolfe & Hermanson, 2004). involving the Head of the Main Branch,
 Head of Sub-Branches, Accounting Officer,
 According to the 2018 Report to the
 three debtors, and a notary 2018;
Nations, employee, manager, owner, or
 TRIBUNnews.com, 2013). The right
executive occupies the top three positions
 people commit fraud with the right abilities
based on the level of authority related to
 (Wolfe & Hermanson, 2004). In other
fraud. The accounting department and
 words, with the amount of knowledge they
operations department was responsible for
 have about the organization, it will be easy
14% of the frauds studied by ACFE, with an
 for actors to manipulate the situation (Fathi,
average loss caused by the accounting
 2017).
department being higher than the operations
department. Meanwhile, fraud committed Based on the above background, in this
by the role of the executive or management case, the author is interested in research as
can cause the most significant loss even outlined in the title " Fraud Tendency in
though the case is a little less ordinary. Islamic Banks."
Fraudsters with high levels of authority tend
to have greater access to organizational LITERATURE REVIEW
assets than employees with lower levels. The theory of Planned Behavior is
Fraudsters with higher levels of authority used to predict and explain human behavior
may also have more extraordinary technical in specific contexts. The main factor in the
ability to commit and hide fraud and be able Theory of Planned Behavior is the
to use their powers to override or hide their individual's intention which describes the
crimes in ways that lower-level employees motivational factors that influence
cannot (ACFE, 2018). behavior. The intention to perform a
 Research conducted by ACFE behavior is determined by the attitude
shows that banking and financial services toward the behavior, subjective norms, and
are the industry with the highest number of the level of perceived behavioral control.
fraud cases, with 366 cases with an average The action of behavior depends at least on.
loss of $ 110,000. In addition, ACFE also Some level of non-motivational
shows that Asia-Pacific is the region with factors such as availability of opportunities
the highest average loss caused by the fraud and necessary resources such as time,
of $ 236,000 with 220 cases, including money, skills, and other people's
Indonesia in 29 cases (ACFE, 2018). cooperation. These factors represent a
 The principle of prudence is needed person's actual control over behavior. As
in managing business entities such as banks, long as a person has the availability and
 necessary resources and the intention to
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carry out these behaviors, then that person the competence in recognizing
must be successful in doing so (Ajzen, opportunities to commit fraud with
1991). The successful implementation of
 They are overriding internal control
the behavior depends on the person's
 by controlling the situation for its benefit
controlling the many factors that can
 (Marks, 2014). Knowledge of the
prevent it (Ajzen, 2005, p. 110). At least in
 organizations possessed by fraud
specific contexts, it is also necessary to
 perpetrators will make it easier for the
consider personal feelings about moral
 perpetrators to manipulate the situation
obligations or responsibilities to commit or
 (Fathi, 2017).
refuse to perform certain behaviors. Such
moral obligation is expected to influence Ulfah et al. (2017), in their research,
intentions in line with attitudes, subjective shows that the competency variable, which
(social) norms, and perceptions of is proxied by a partial change of directors,
behavioral control (Ajzen, 1991). Ajzen does not have a significant effect but has a
(1991) also investigates this problem in the positive direction on fraudulent financial
context of unethical behavior and suggests reporting in banking companies listed on
that moral issues can add importance to this the IDX for the period 2011-2015. Directors
kind of behavior and that a measure of will always be supervised and monitored by
perceived moral obligation can add the commissioner so that directors who are
predictive power. considered less than optimal in their work
 will be replaced by those who are more
 One of the unethical behavior is
 competent and able to work optimally,
indicated by fraud. One of the causes of
 which is expected to improve the company's
fraud based on the Fraud Pentagon theory is
 quality even better. The higher the directors'
the element of competence (Marks, 2014).
 abilities, the higher the level of prudence in
As previously explained, based on the
 working, and the possibility of committing
Theory of Planned Behavior, the actions of
 fraud will be less.
behavior depend at least on some level of
non-motivational factors in which skills, The results of Septriani &
which are a form of competency, are Handayani's (2018) research conducted in
included (Ajzen, 1991). According to banking companies also show that the
Palaniappan (2003), competence refers to competency variable proxied by a change of
essential behavioral characteristics that directors does not affect fraudulent
describe the motives, traits, self-concept, financial reporting, and the change of
values, knowledge, or skills that a person directors is not used by management to
brings to the workplace. A person's commit fraud. This is because the change of
competence is also one of the determinants directors is carried out to replace directors
of performance appraisal. If directed with who are better and more competent than
good motivation, performance will be more before. Meanwhile, in manufacturing
optimal (Mustofa, 2017). companies, the change of directors affects
 detecting fraudulent financial statements.
 In managing a business such as a
bank, there is a high risk of fraud (Ngumar Meanwhile, research conducted by
et al., 2019). Fraud involves the right people Pamungkas, Ghozali, Achmad, Khaddafi,
with the right abilities (Wolfe & & Hidayah (2018) and Siddiq, Achyai, &
Hermanson, 2004). Fraud perpetrators have Zulfikar (2017) shows that the competency
 variable proxied by changes in directors

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influences detecting fraud. Replacement of existence of God and the attitude that
directors may be an attempt by the company always brings God into life will limit
to replace directors who are considered behavior that is inconsistent with human
aware of company fraud, and changes in rules and God's rules. Therefore, a high
directors are deemed to require adaptation understanding of religiosity will correlate
time so that initial performance is not with attitudes and behaviors as well as work
optimal. This is by the opinion (Wolfe & results. However, Muslims are also humans
Hermanson, 2004), which states that fraud with similar risk exposure to crimes caused
will not occur without people. by specific causes and motives (Fathi,
 2017). In addition, there are times when
 The right one with the proper
 someone experiences a decrease in faith so
ability. This ability is used to recognize
 that they tend to ignore religiosity, which
open doors as opportunities for fraud.
 can impact changing mindsets and
 Banks, especially Islamic banks, individual self-control in behavior. This
need human resources who know a form of shows the "fluctuation" in the individual's
competence. However, if a high Islamic faith where when the faith they have is
spirit does not support this competence, it located.
can impact daily activities, which will lead
 At a high level, the individual will
to no sense of belonging and responsibility
 feel the fear of sin. Conversely, although
for the progress of Islamic banking
 not all, individuals will tend to ignore their
(Fikriawan, 2018). So it shows that
 faith and dare to carry out unethical
competence will not be helpful if it is not
 behavior when their level of faith is
facilitated with religious values (Mustofa,
 decreasing. (Urumsah et al., 2018).
2017).
 The results of Pamungkas's (2014)
 In carrying out their operational
 research show that religiosity hurts
activities, Sharia banks are expected to have
 accounting fraud, which means that if
human resources capable of carrying out
 religiosity increases, the level of a tendency
and implementing sharia principles,
 to commit accounting fraud decreases.
especially in understanding banking
 Individuals who are oriented towards
products and their sharia contracts (Tho'in,
 religiosity, both intrinsic and extrinsic, have
2016). In evaluating their performance,
 an awareness of religious values and norms
Islamic banks still tend to prioritize
 and will be moved if external factors are
financial aspects only; in addition, Islamic
 worldly in nature.
banks should not forget the Islamic aspects
that need to be applied to Islamic banks Ethical Egita & Siti Mahfiroh
(Fadhistri & Triyanto, 2019). (2018), in their research, also show that
 religiosity has a significant negative effect
 Strong faith as a form of religiosity
 on fraud. Employees with a high level of
can guarantee that someone will avoid
 religiosity believe in retribution from God.
committing wrong actions, including fraud.
 The attitude of religiosity will become a
Because no matter how small the factor of
 limit in running competition and encourage
fraud is, if it is not based on strong faith,
 each individual to be wiser in facing
then fraud can occur at any time (Mujib,
 challenges in work.
2017). A good understanding of religiosity
can affect employee attitudes and behavior Said et al. (2018) research also
in carrying out their duties. The belief in the revealed that there were significant and

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adverse effects between religiosity and motives, traits, self-concept, values,
fraud on employees. In this case, Muslim knowledge or skills, and attitudes in
employees in doing their jobs are completing a job or task according to what
considered worship. Therefore, a Muslim has been determined (Amalia et al., 2012;
will tolerate unfavorable working Palaniappan, 2003).
conditions such as the pressure of long
 There are five indicators that a
working hours, inadequate facilities,
 competent person has (Irwan, 2016;
dissatisfaction with his position, and even
 Palaniappan, 2003; Spencer & Spencer,
the tiny salary received during economic
 1993):
downturns because they believe that what is
done will bring the pleasure of Allah SWT. a. Knowledge
 b. Skill (Skill)
 Based on the framework
previously, the hypotheses in this study are: c. Self concept and values
 d. Traits (Traits / Traits)
1. Competence has a positive effect on the e. Motive
 tendency of fraud
2. Religiosityhas a negative effect on the Religiosity is a religious
 tendency of fraud commitment that can be seen through the
3. Competence and Religiosity activities and behavior of individuals
 simulneously influence the tendency of related to their religion or faith (Glock &
 fraud. Stark, 1965; Pamungkas, 2014).
 Measurements of Religiosity into several
RESEARCH METHODOLOGY aspects, namely:
 The research method used in this a. Religious Practice (The ritualistic
research is a quantitative research using dimension)
survey methods. The population in this b. Religious Belief (The ideological
study was 75 students of the Accounting
 dimension)
Study Program at the Universitas
 c. Religious Knowledge (The intellectual
Pendidikan Indonesia. The sampling
 dimension)
technique used in this study uses non-
probability sampling, a sampling technique d. Religious Feeling (The experiential
that does not provide equal opportunities or dimension)
opportunities for each element or member e. Religious Effect (The consequential
of the population to be selected as samples. dimension)
Data collection techniques in this study
 Variables are measured using a
using a questionnaire.
 measuring instrument in an ordinal scale
 In this study, there are three questionnaire that fulfills the Likert scale
variables to be tested, namely: Competence type statements.
as the first independent variable (X1),
 The dependent variable used in this
Religiosity as the second independent
variable (X2), and Fraud as the dependent research is the Fraud tendency. The
variable (Y). tendency of Fraud is an act carried out to
 obtain unreasonable personal gain such as
 Competence refers to the essential Fraud, cunning, concealing the truth,
behavioral characteristics that describe the manipulation, or deceiving, which can be in

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the form of misstatements of financial individuals among management,
statements, corruption, and misuse of assets employees, or third parties.
that cause losses and Fraud perpetrators
obtain financial benefits, either directly or The data collection technique in this
indirectly (Chandrayatna & Sari, 2019; study is by using a questionnaire with a
OJK, 2017). measurement scale used in this study,
 namely using a Likert scale with a score of
 According to Chandrayatna & Sari 1-5 answers. The data analysis technique in
(2019), there are five indicators to this study used multiple linear regression
determine the level of Fraud tendency in a analysis with the help of SPSS Statistics 20
person, namely: software.
a. Tendency to manipulate, falsify, or RESULTS AND DISCUSSION
 change accounting records or
 supporting documents Based on the distribution of
b. The tendency to misrepresent or omit questionnaires distributed online to the
 Accounting Students of the Indonesian
 significant events, transactions, or
 Education University, class of 2017, this
 information from the financial
 study obtained 61 respondents.
 statements Respondents were dominated by women, as
c. Tendency to intentionally misapply many as 48 respondents with a percentage
 accounting principles of 78.69%, and men as many as 13
d. The tendency to misrepresent financial respondents with 21.31%.
 statements due to theft (misuse or
 embezzlement) of assets makes the Data analysis
 entity pay for goods or services that are Validity test
 not received
 The validity test in this study uses
e. The tendency to misrepresent financial
 the Product Moment correlation formula
 statements due to improper treatment of
 with the help of SPSS Statistics 20
 assets and accompanied by false records software.
 or documents involves one or more

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 Table1. Validity Test Results
 Variable Item r hitung r tabel Result
 X1.1 0,697 valid
 X1.2 0,659 valid
 X1.3 0,392 valid
 X1.4 0,789 valid
 Competence X1.5 0,690 valid
 0,248
 (X1) X1.6 0,305 valid
 X1.7 0,365 valid
 X1.8 0,500 valid
 X1.9 0,525 valid
 X1.10 0,545 valid
 X2.1 0,259 valid
 X2.2 0,259 valid
 X2.3 0,574 valid
 X2.4 0,376 valid
 X2.5 0,524 valid
 X2.6 0,539 valid
 X2.7 0,561 valid
 X2.8 0,465 valid
 X2.9 0,679 valid
 X2.10 0,513 valid
 Religiosity (X2) 0,248
 X2.11 0,621 valid
 X2.12 0,446 valid
 X2.13 0,513 valid
 X2.14 0,483 valid
 X2.15 0,404 valid
 X2.16 0,600 valid
 X2.17 0,426 valid
 X2.18 0,317 valid
 X2.19 0,533 valid
 X2.20 0,272 valid
 Y1 0,781 valid
 Y2 0,813 valid
 Y3 0,790 valid
 Tendency of Y4 0,650 valid
 0,248
 Fraud (Y) Y5 0,715 valid
 Y6 0,651 valid
 Y7 0,822 valid
 Y8 0,665 valid
 Source: Primary data processed, 2020

From the validity test table, it can be seen
that none of the items in the variable are

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invalid. So it can be concluded that the Reliability testing in this study used
question items for each variable can explain the Cronbach's Alpha formula with the help
these variables. of SPSS Statistics 20 software.

Reliability Test
 Table 1: Raliability Test Results
 No Variable ralpha rkritis Result

 1 Competence 0,745 0,600 Reliable

 2 Religiosity 0,818 0,600 Reliable

 3 Tendency of Fraud 0,879 0,600 Reliable
 Source: Primary data processed, 2020

 Reliability test results can be seen in shows that the distributed questionnaire can
Table 2; it can be seen that the test results be relied upon to be a measuring tool in this
show a value greater than 0.60 so that there study.
are no unreliable variables. This
Multiple Linear Regression Analysis
Based on the results of multiple linear software, the following results were
regression analysis using SPSS Statistics 20 obtained:

 Table 3 : Multiple Linear Regression Analysis
 Variabel Koefisien
 No t hitung Sig.
 Independen regresi
 Constant 31,845 3,702 0,000
 X1 Competence 0,344 2,290 0,026
 X2 Religiosity - 0,334 - 3,141 0,003
 R adjusted = 0,119
 R square = 0,148
 n = 61
 F tabel = 3,15
 F hitung = 5,047
 t-Tabel = 2,004
 Source: Primary data processed, 2020
Based on these results, the following Y = 31,845 + 0,344X1 - 0,334X2 + e
regression equation is obtained:
 Hypothesis test

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T-test control by controlling the situation for their
 benefit (Marks, 2014). Therefore, fraud
 Based on the results of the t-test
 usually involves the right people with the
using SPPS Statistics 20, the results for
 right abilities (Wolfe & Hermanson, 2004).
each variable are known:
 These results also support the
1. X1 "Competence" (t count> t table =
 research of Pamungkas, Ghozali, Achmad,
 2,290> 2,002), meaning that partially Khaddafi, & Hidayah (2018) and Siddiq,
 X1, there is a significant influence Acshyai, & Zulfikar (2017), which show
 between competence on the tendency of that the competency variable proxied by
 fraud in Islamic banks. changes in directors influences detecting
2. X2 "Religiosity" (t count> t table = - fraud. Changes in directors may be an
 3.141> 2.002), meaning that X2 attempt by the company to replace directors
 partially there is a significant influence who are considered aware of the company's
 between religiosity on the tendency of fraud. In addition, changes in the board of
 fraud in Islamic banks. directors are also considered to require
 adaptation time so that the initial
F test performance is not optimal. This is by the
 opinion (Wolfe & Hermanson, 2004),
 Based on the results of the F test, it
 which states that fraud will not occur
is found that the value of the F table ( =
 without the right people with the right
0.05) is 3.15, so that F count> F table,
 abilities. This ability is used to recognize
namely 5.047> 3.15 or the value of Sig. F
 open doors as opportunities for fraud.
(0.010)

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avoid committing wrong actions, including committing wrong actions, including fraud.
fraud. Because no matter how small the Because no matter how small the factor of
factor of fraud is, if it is not based on strong fraud is, if it is not based on strong faith,
faith, then fraud can occur at any time then fraud can occur at any time (Mujib,
(Mujib, 2017). 2017).
 These results also support the CONCLUSION
research of Pamungkas (2014), which
 Based on the results of data
shows that religiosity has a negative effect
 processing and previous discussions
on accounting fraud, which means that if
 regarding the influence of competence and
religiosity increases, the level of a tendency
 religiosity on the tendency of fraud in
to commit accounting fraud decreases.
 Islamic Banks, the following conclusions
Individuals who are oriented towards
 can be drawn:
religiosity, both intrinsic and extrinsic, have
an awareness of religious values and norms 1. Competence has a positive effect on the
and will be moved if external factors are tendency of fraud in Islamic banks. This
worldly in nature. means that the higher a person's level of
 Ethical Egita & Siti Mahfiroh competence, the higher the tendency to
(2018), in their research, also show that commit fraud.
religiosity has a significant negative effect 2. Religiosity has a negative effect on the
on fraud. Employees with a high level of tendency to fraud. This means that the
religiosity believe in retribution from God. higher a person's level of religiosity, the
Therefore, the attitude of religiosity can be lower the tendency to commit fraud.
a limitation in running competition and 3. Competence and Religiosity
encouraging each individual to be wiser in simultaneously affect the tendency of
facing challenges at work. fraud in Islamic Banks.
Simultaneous Influence of Competence and
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