SKRIPSI PBS
Pengaruh Sharia Compliance Dan Good Corporate Governance Terhadap Indikasi Terjadinya Fraud Pada Bank Syariah (Studi Empiris Pada Bank Umum Syariah Periode 2015-2019)
ABSTRACT
This study aims to determine that Sharia Compliance with the Islamic Income
Ratio, Profit Sharing Ratio, and Islamic Investment Ratio, can affect Fraud in
Islamic Banks. This study also aims to determine that Good Corporate Governance
can affect Fraud in Islamic Banks. The object of this research is Islamic commercial
banks which are registered in Bank Indonesia in the period from 2015 to 2019. This
study uses secondary data obtained from Islamic bank financial reports. The
sampling technique used was purposive sampling. Hypothesis testing is done using
SPSS 20 software.
The results of this study can be concluded that: 1) Islamic Income Ratio (IsIR)
has a negative effect on fraud; 2) Profit Sharing Ratio has no effect on fraud; 3)
Islamic Investment Ratio has no effect on fraud; 4) Good Corporate Governance
has no effect on fraud.
This study has several limitations, including that the researcher cannot
overlook all existing Islamic banks, the variables used in the research are limited,
and the time period used is 2015 to 2019.
Keywords: Fraud, Islamic Income Ratio, Profit Sharing Ratio, Islamic
Investment Ratio, Good Corporate Governance, Islamic Bank
Tidak ada salinan data
Tidak tersedia versi lain