Islamic work ethics and accounting practices in Indonesia: A study on fraud

Wuryaningsih, Wuryaningsih and Wafiroh, Novi Lailiyul (2025) Islamic work ethics and accounting practices in Indonesia: A study on fraud. Islamic work ethics and accounting practices in Indonesia: a study on fraud, 9 (1). pp. 61-78. ISSN 2549-3086

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Abstract

Purpose – This research aims to examine the effect of attitudes and subjective norms on
intentions to commit fraud in financial reports. Furthermore, this research also investigates
the effect of Islamic work ethics (IWE) on fraudulent intentions in financial reports. Method –
A quantitative research design was implemented, with primary data obtained from an online
survey. The target population included accounting practitioners and future accountants in
Indonesia. Purposive sampling was employed, resulting in a sample of 147 respondents. Data
analysis was performed using SEM-PLS, specifically with SMART-PLS 4.0 software. Findings –
The results of this research show that attitudes and subjective norms positively and
significantly affect fraud intentions in financial reports. In contrast, Islamic work ethics do not
affect fraudulent intentions in financial reports. Implications – Theoretically, this research
implies that the theory of reasoned action (TRA) can strongly predict fraud within financial
statements. However, this study could not demonstrate that the Islamic work ethic directly
influences fraudulent intentions. This does not necessarily imply that IWE is irrelevant. This
suggests a more indirect or intricate influence, potentially through shaping moral values that
affect attitudes and subjective norms in the theory of reasoned action. In practice, this study
can guide educational institutions and accounting organizations in developing anti-fraud
education programs within academic settings and through professional development.

Item Type:	Journal Article
Keywords:	attitude, subjective norms, Islamic work ethics, fraud intention.
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	wuryaningsih wuryaningsih
Date Deposited:	06 Jan 2026 08:43

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