This study aims to analyze fraud trends in state universities with BLU (Public Service Agency) status in Semarang with Islamic working attitude as a moderating variable. This research was done by exploring the perception of the employees in the unit of Ministry of Research and Higher Education to figure out the fraud trends in the ministry sector and the factors that affect it. These factors consist of the effectiveness of internal control, compensation conformity, law enforcement, and unethical behavior and Islamic Working Attitude. This study used Fraud Triangle theory, in which Fraud occurs due to pressure, opportunity and rationality (rationalization).

The object of this study was the permanent employees (Civil Servant) and the Public Service Agency (BLU) at State Universities in Semarang who were involved in the preparation and use of budgeted funds, financial and accounting executors, and those who prepared financial reports and accountability reports. The number of samples used in this study was 56. The data were analyzed by using multiple linear regressions.

The results of this study indicated that the actions which affect the fraud trends could be minimized by maximizing the function of internal control and law enforcement . Besides that, Islamic working attitudes can be an indicator to minimize the risk of fraud, while the compensation conformiti indicator does not take into consideration to the fraud trends because in the income already received by the employees tends to increase along with the time.

Keywords: Fraud, Islamic Working Attitude