Year: 2025
Type: article
Study design: Observational Study
Abstract: Purpose: This study was conducted to determine the factors that influence accounting fraud in Islamic banking, especially in Yogyakarta. Methodology/approach: The research data is in the form of primary data obtained from the results of a questionnaire using a Likert format modified to Likert 5 points. Using simple random sampling method. There are 100 samples of Islamic banking employees Findings: The results of this study indicate that locus of control and financial pressure affect accounting fraud. Love of money has no effect on accounting fraud. Practical and Theoretical contribution/Originality: This research can be essential for the information on how important locus of control, financial pressure, and love of money are to accounting fraud can be used by policy makers to increase awareness and prevent and overcome accounting fraud. Research Limitation: The data used in this study were generated by perception tools and the perceptions given by respondents may not reflect the true situation.
Source: Jurnal Akademi Akuntansi
Institution: University of Sarjanawiyata Tamansiswa
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410520439