I believe the word attempt refers to save or scoring and not the handling which is the subject of the OP. So we are talking apples and oranges.The only "attempts" relating to handling is attempting to score a goal by handling or attempting to stop a goal by handling but failing. These both are for misconduct reasons and they still require the handling offense to occur.
Agree with others in regards to a handling offence, but thinking outside the square, if the attempt classifies as interfering with an opponent and he is in an offside position then you should award an IFK although the offence would be offside and not "attempting to handle the ball".If a player intentionally attempts to handle the ball but is unsuccessful what would you do?