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All Journal Diponegoro Journal of Accounting DERIVATIF Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Aktiva : Jurnal Akuntansi dan Investasi Penentuan harga obligasi dan teori tingkat bunga JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Literatus Al-Mal:Jurnal Akuntansi dan Keuangan Islam Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Mutanaqishah: Journal of Islamic Banking Journal Economic Excellence Ibnu Sina Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences

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Journal : Shafin: Sharia Finance and Accounting Journal

 1 
Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia Abdullah Hasan, M Hadi Alamsyah; Any Eliza; Rahmat Fajar Ramdani; Ersi Sisdianto
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.14381

Abstract

This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Ainul Fitri Any Eliza Celly Novita Darmayanti, Elmira Febri Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Ersi Sisdianto Evi Ekawati Firginia Amanda Lelawati, Nina Muhammad Iqbal Muhammad Kurniawan Nani Septiana Nina Lelawati Peftiani, Widia Pratomo, Dimas Putri, Lusiana Sindi Okvaniar Vira Choiroel Nisa Zulaikha Zulaikha