Nuraisah, Nuraisah (2023) Pengaruh Non-performing Financing, Islamic Corporate Governance, Rasio Efisiensi Kegiatan Operasional Dan Capital Adequacy Ratio Terhadap Fraud (studi Empiris Pada Bank Umum Syariah Tahun 2016- 2020) Yang Terdaftar Di Bursa Efek Indonesia (bei). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to test empirically the effect of Non- Performing Financing, Islamic Corporate Governance, Operational Activity Efficiency Ratio and Capital Adequacy Ratio on Fraud. The independent variable in this study is the level of soundness of the bank with the criteria of four aspects of risk, namely profile (risk profile) which is calculated using the Non-Performing Financing (NPF) ratio, Islamic Corporate Governance (ICG), Earning which is calculated using the Operational Activity Efficiency Ratio, and Capital calculated using the Capital Adequacy Ratio (CAR). The dependent variable used is Fraud in Islamic banks. The population in this study are all Islamic banks registered with Bank Indonesia for the 2016-2020 period. The number of samples used in this study were 14 banks with a 5 year research period. The analytical method used is multiple regression analysis method. The results showed that Islamic Corporate Governance, Operational Activity Efficiency Ratio, and Capital Adequacy Ratio had an effect on fraud, Non-Performing Financial had no effect on fraud in Islamic banks.

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