SKRIPSI PBS

PENGARUH KUALITAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN SHARIA COMPLIANCE TERHADAP FRAUD BANK SYARIAH DI INDONESIA

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ABSTRACT This research is aimed at determining the effect of good corporate governance and sharia compliance on fraud of Islamic commercial banks. The population in this study are all annual reports on the implementation of corporate governance in Islamic Commercial Banks registered with the Financial Services Authority for the 2016-2021 period. The sampling technique used in this research is purposive sampling with certain criteria. The samples used are 10 annual and 60 corporate governance implementation reports with a total of 60 data. The data analysis technique uses panel data regression analysis with e-views software. The evidence identified shows that the variables of good corporate governance, Islamic income ratio, profit sharing ratio, and Islamic investment ratio have an effect on fraud simultaneously. In addition, partially, good corporate governance variables have a positive effect on fraud. Other that that, the Islamic income ratio variable has no effect on fraud. Furthermore, profit sharing ratio variable has no effect on fraud. Moreover, the Islamic investment ratio variable has no effect on fraud. With the results gained in this research, it is hoped that future researchers can increase the number of research samples, such as Islamic financial institutions rather than banks registered with the financial services authority; thus, this research is more complex and is expected to be able to add other variables that do not exist in this research. Keywords: Good Corporate Governance, Sharia Compliance, Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Fraud

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2x6.1 VIK p 23

Penerbit

SUKOHARJO : Perbankan Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 121 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2x6.1

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Perbankan Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vika Anggitasari

Versi lain/terkait

Lampiran Berkas

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