Electronic Resource

The Impact of Internal Audit Effectiveness and Islamic Coprorate Governance on Fraud in Islamic Banking

---

Purpose: This research aims to test the effectiveness of internal audit and
Islamic corporate governance against fraud in Islamic banks. Where the internal
audit variable projected by the number of branch offices is divided by the number
of internal auditors and Islamic corporate governance projected by the composite
value of corporate governance is used as an independent variable and then fraud
as a dependent variable.
Method: The analytical method used in this study is panel data using the
Stata 16 application. The population used in this study is all Islamic banks
registered with Bank Indonesia for the 2010-2019 period. With the number of
samples in the study as many as 11 companies obtained using purposive sampling
as a sampling method.
Results: The results showed that the internal effectiveness of audit variables
negatively affect fraud in Islamic banks in Indonesia, while Islamic coporate
governance has no effect on fraud in Islamic banks in Indonesia. .

---

Availability

Detail Information

Series Title

-

Call Number

REF 657.45 ALB t

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17102064

Classification

657.45

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Islamic corporate governance
fraud
Internal Audit Effectiveness

Specific Detail Info

-

Statement of Responsibility

Naufal Al Baqir

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment