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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Accounting Global Journal Jurnal Akuntansi dan Keuangan (JAK) Serat Acitya
Widya Rizki Eka Putri
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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SHARIAH COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, AUDIT COMMITTEE, AND SHARIA SUPERVISORY BOARD EFFECT ON FRAUD Fatkhur Rohman; Syaharani Noer Fathia; Widya Rizki Eka Putri; Ayu Dwiny Octary; Rona Majidah
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

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Abstract

This study aims to examine the influence of Shariah Compliance, Islamic Corporate Governance (ICG), Audit Committee, and Sharia Supervisory Board (SSB) on fraud in Indonesian Sharia banking. This research uses a quantitative approach with panel data analysis. The sample consists of 13 Islamic commercial banks in Indonesia observed during the period 2022–2024. Shariah compliance is measured using the Islamic Income Ratio, Profit Sharing Ratio, and Zakat Performance Ratio. Panel data regression analysis was employed using the Common Effect Model (CEM) as the selected estimation model. The findings show that the Profit-Sharing Ratio and Sharia Supervisory Board have a significant effect in increasing fraud, indicating that these variables are associated with a higher occurrence of fraud. Meanwhile, the Islamic Income Ratio, Zakat Performance Ratio, Islamic Corporate Governance, and Audit Committee do not have a significant effect on fraud. The results suggest that several governance and compliance mechanisms in Islamic banks have not yet effectively strengthened fraud prevention. The effectiveness of profit-sharing mechanisms and the supervisory role of the Sharia Supervisory Board require further attention. This study is limited by the short observation period and small sample size. However, it contributes to the literature by providing empirical evidence on the role of Shariah compliance and governance mechanisms in influencing fraud in Islamic banking, offering insights for regulators and banking practitioners to improve fraud prevention.
Co-Authors A Zubaidi Indra Agus Zahron Idris Ayu Dwiny Octary Dani Cristian Dharma, Fitra Fatkhur Rohman Hafidz Rully Amirullah Indah Larassati Indah Larassati Kiagus Andi LIZA ALVIA Rahma Suci Ramadani Ratna Septiyanti Reni Oktavia Rona Majidah Safitri Safitri Sari Indah Oktanti Sembiring Sinta Belani Syaharani Noer Fathia Trijoko Prasetyo Wafi Yahya Winda Septiani Youlanda Silvia Irawan