The Influence Of Fiqh Muamalah, Competency, And Religiosity Of Internal Accountants Based On Prophet Muhammad Characteristics Towards The Intentionally Fraudulent Behaviour As Mediation

Abstract

This study aimed to examine fiqh muamalah, internal accountant competence, and religiosity towards intentional fraud as mediation. The respondents for this study consisted of 260 people. The data, meanwhile, were collected through questionnaires sent by mail. This study used the PLS-SEM method using SmartPLS, software version 4.0 for data processing. The findings revealed that: 1) Fiqh muamalah has a negative and significant impact on fraudulent intention. 2) The expertise of internal accountants has a positive and significant impact on fraudulent intention. 3) The religiosity of the internal accountant has a negative and significant impact on fraudulent intention. 4) Intention to positively and significantly influence fraudulent behaviour. 5) Fiqh muamalah has a negative and significant impact on fraud behaviour. 6) The internal accountant's expertise has a negative and significant impact on fraudulent behaviour 7) The religiosity of the internal accountant has a negative and significant impact on fraud behaviour. The sensitivity test, which consisted of eliminating novelty in two new variables of the religious variable, showed consistent results with the main test. Studies on of Islamic religiosity concept related to fraud behaviour associated to religiosity based on the Prophet Muhammad’s characters are very rare. This study shows that religiosity based on the Prophet Muhammad’s characters has a positive impact on reducing fraudulent behaviour.