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Trias Andati
Institut Pertanian Bogor
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Influence of the Quality of Implementation of Islamic Corporate Governance and Complexity on the Frequency of Fraud in Sharia Banking in Indonesia Suharto, Suharto; DS, Priyarsono; Andati, Trias
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3394

Abstract

The purpose of this study is to explore the quality of Islamic Corporate Governance in sharia banking in Indonesia and analyze the effect of the quality of Islamic Corporate Governance implementation and bank complexity on the frequency of fraud in sharia banking in Indonesia from 2011 through 2020. This study uses a descriptive method with a quantitative approach. The population in this study were all Indonesian sharia commercial banks based on banking statistics issued by the Financial Services Authority (OJK) in December 2020, which were 14 sharia commercial banking, then selected by the purposive sampling method using sharia commercial banking criteria that reported a complete self-assessment report during 2011 – 2020, which is as many as 10 sharia commercial banking. The type of data used is secondary data whose data collection is carried out by online data search methods through website searches. The data analysis method used panel data regression. The results of the study showed that the quality of Islamic Corporate Governance implementation at sharia commercial banking during 2011 - 2020 on average had a "good" predicate, minimum value (best implementation quality "very good", and maximum value (lowest implementation quality " good enough". The implementation of Islamic Corporate Governance in sharia commercial banking BUKU III is better than sharia commercial banking BUKU II and BUKU I. The results also show that the quality of Islamic Corporate Governance implementation has a significant effect on fraud with an estimated coefficient of 1.3251, meaning that if the composite ICG value increases (the quality of ICG implementation decreases) by 1 unit, then fraud will increase by 1.3251 units. Then, the complexity has no effect on the frequency of fraud with a probability value of 0.1651 > 0.05 (α=5%), meaning that the complexity of banks is reflected in the category of BUKU 1 banks has the same level of fraud as BUKU II and III banks.
Co-Authors Adytia Pradnya Murti Andika, Tommy Anggaraeni, Lukytawati Anthoni, Richard Arif Imam Suroso Arkeman , Yandra Bambang Juanda BONAR M. SINAGA Dedi Budiman Hakim DS, Priyarsono Dwi Rachmina Erliza Noor Fauzi, Rizal Ahmad Ferli, Ossi Hanindipto, Fasa Aditya Hartoyo Hartoyo Hermanto Siregar Idqan Fahmi Irwan Hermawan M Firdaus Maulana, Tubagus N.A. Pratama, Alfin Yoga Purnama, Riony Rihardhika Putri, Rizavia Mardhika Rahmat Mulyana RAMADHAN, MUHAMMAD FARHAN ROHAYATI SUPRIHATINI Siti Jahroh Srihadiyati Ayu Bestari, Srihadiyati Ayu Suharto Suharto Sulistyorini, Diah Diana Tubagus Nur Ahmad Maulana Wedagama, Dewa Nyoman Wiryasantika Widyawati, Glynae Yudistira, Yudi Zenal Asikin