PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN SHARIA COMPLIANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH

Azwirman, Azwirman and Suryadi, Ari and Novriadi, Novriadi (2023) PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN SHARIA COMPLIANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH. Jurnal Tabbaru, 6 (1). pp. 60-71. ISSN 2621-7465

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Text 9. Pengaruh Islamic Corporate Pengaruh Islamic Corportae Governance Dan Sharia Compliance Terhadap Fraud Pada Bank Umum Syariah.pdf - Published Version Download (874kB) | Preview

Abstract

The orientation of a bank as a financial institution is to optimizing the profit. As a financial intermediary, the foundation of bank businesses are built upon the trustness of the related parties, both the funders and those who are need to be financing. Hence, sharia banking must implement sharia compliance to prevent fraud that can impair the trustness between parties. This study was aimed to evaluate the influence of Islamic corporate governance, islamic income ratio, profit sharing ratio, and the zakat performance ratio in Islamic commercial banks on fraudling system, either simultaneously or partially. The population in the present study was all Islamic commercial banks that are registered in the Financial Services Authority (OJK) of Indonesia since 2017 to 2021 of period. The purposive sampling was used to determine total bank samples and were selected about 11 banks. The present study was using descriptive statistics and also logistic regression analysis. The results of this study indicate that Income Ratio and Profit Sharing Ratio have an effect on the probability of a Commercial Bank to commit fraud while Islamic corporate governance and Zakat sharing ratio have no effect on the trust of a Commercial Bank to commit fraud.

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