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Journal : JIMEKA

PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP INDIKASI TERJADINYA FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Rahmayani, Rahmayani; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on fraud of Indonesian Islamic banks in the period of 2011-2015. Independent variables that used in this study are Islamic corporate governance with the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management as an indicator and internal control. By using purposive sampling method, from 12 Islamic banks in Indonesian, 9 Islamic banks are choosen as the samples in this study. The type of data used in this study aresecondary data which is good corporate governance statement. Collecting data technique used in this study is documentary. Data are analyzed by statistical analysis using a multiple regression analysis and are processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The results of this study show that 6,1% dependent variable or fraud can be explained by the three of independent variables. Simultaneously the three of independent variables have no effect on fraud. Partially the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management and internal controlhave no effect on fraud.
Co-Authors Adisty Garandina Ainsyah, Ainsyah Alya Sania Putri Amini, Hijratun Andi Uceng Aris Munandar Artika Pertiwi, Artika Asiah Ramadhani ASNIMAR ASNIMAR, ASNIMAR Aulia Dea Ananda Awaluddin Awaluddin Ayu Nadira Wulandari Azhar, Wahyu Baharuddin Baharuddin Batubara, Apriany Ramadhan Deliana, Deliana Dewiyani, Evi Dhea Ananda Br Barus Djam'an, Nurwati Dwi Wulan Joy Lumbantobing Ernita Pasaribu Eunike Gracia Sormin Fachrur Rozi Fahrur Rozi Fauzan Azima Fenny Rizky Amelia Fitra, Apriyus Hamzah, Diza Fathamira Harahap, Lila Mawaddah Hariyanti Hamid Hasymiah, Hasymiah Hidayati Ruslaini Husna Husna Husna, Malaul Iasyah Fakharany Ilda Zahratunisa Iskandar Iskandar Khairani Syahfitri Khairunnisa, Armelia Khoirun Nisa LUKMAN, LUKMAN Mansur, Yuwarman Marniati Marniati, Marniati Maryam, Nilam Meilina, Rulia Miani, Riza Miftahul Jannah Miranti, Fehmita Misriani, Misriani Muhammad Ilham Musdalifa Musdalifa Muthi’ah Syifa Isnaini Mutia Sari, Shinta Mutiah Mutadayyaniah Marbun Muttazimah, Muttazimah Nadia Dwi Utami Nadya Tesalonika Simbolon Natasya Ruth Panjaitan Novizar Nazir Nuraisyah Syahrun Nurdin Arsyad, Nurdin Nurlaila Nasution Nurwandri, Andri Putri Adhelia Br Damanik Qadri, Lailatul Rafiansyah, Rafiansyah Rahmawaty, Rahmawaty Ratna Wilis Ratno, Suyit Raudhatun Nuzul ZA, Raudhatun Riyadi, Alif Andaru Rosita Rosita RR. Ella Evrita Hestiandari Samsir Samsir, Samsir Santy, Putri Saraswati, Lucia Sasri Agustina Putri Sendy, Beby Sitepu, Lily Amanda Siti Annisa Sri Rahayu Ningsih Sri Rosita Subagio, Selamat Suci Dahlya Narpila Suci Salsabila Syahid, Abdur Rahman Tania Eviana Umi Salamah Yohana Oktaferin Situmorang Yuliana, Maya Yulidar Yulidar Yunita Yunita Yunita, Ayuwari Yusuf, Namira Za, Raudhatun Nurul Zetra Hainul Putra