Electronic Resource

The Effect Of Shariah Compliance And Islamic Corporate Governance On Fraud In Islamic Commercial Banks

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Purpose: This research aims to examine the application of shariah compliance and
Islamic corporate governance against fraud in Islamic Commercial Banks in
Indonesia. This resesearch uses one dependent variable which is fraud and
Independent variables used sharia compliance with the Islamic income ratio, profit
sharing ratio, zakat performance ratio, director employee’s welfare ratio as a proxy
and Islamic corporate governance.
Methodology: This research uses panel data method with 11 objects of Islamic
Commercial Banks in Indonesia in the period of 2016-2020. The data used are
secondary data from annual reports and good corporate governance reports of
Islamic Commercial Banks listed in Bank Indonesia and Financial Services
Authority.
Result: the results of this study indicate that profit sharing ratio and islamic
corporate governance have a positive influence on shariah bank’s fraud while
Islamic income ratio, zakat performance ratio, and director employee’s welfare
ratio had no effect on fraud in Islamic Commercial Banks.
Research Limitations: Based on the research lack of research period so that the
results are less than optimal. The relationship between variables need more
references to obtain more complex research. Several Islamic banks do not include
complete data on financial statements and GCG reports.

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Availability

Detail Information

Series Title

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Call Number

REF 332.1 PRI t

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17102080

Classification

332.1

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Islamic corporate governance
fraud
Sharia Compliance
Islamic Commercial Banks

Specific Detail Info

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Statement of Responsibility

Perdana Priambudi

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