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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Medina-Te : Jurnal Studi Islam IJBE (Integrated Journal of Business and Economics) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL LENTERA BISNIS El-Barka: Journal of Islamic Economics and Business Iqtishodia: Jurnal Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Tangible Journal Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomi Rabbani Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Regional Economics Indonesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Human And Education (JAHE) Jurnal Teknologi dan Manajemen Industri Terapan Journal of Business Studies and Management Review Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian West Science TOFEDU: The Future of Education Journal JEBD Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Equivalent : Journal of Economic, Accounting and Management Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Escalate : Economics and Business Journal Jurnal Aksi Dosen dan Mahasiswa Taraadin : Jurnal Ekonomi dan Bisnis Islam INTECH (Informatika dan Teknologi) Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Rika Lidyah
Universitas Islam Negeri Raden Fatah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Lidyah, Rika
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.929 KB) | DOI: 10.24912/ja.v22i3.398

Abstract

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.
Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank Rika Lidyah
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.398

Abstract

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.
Co-Authors Abdul Rosid Adawiyah, Romadona ADE RISNA SARI Agustina, ria Amanda, Dina Amri Amir Anggini, Viggy Ariyanti Ariyanti Arlin Fitria Asramid Yasin Asrol, Safitri Basri Basri Cepaldo Cepaldo Chandra Zaki Maulana Chandra Zaki Maulana Cholidi Cholidi Dede Rustaman Dedi - Dedi saputra Dedi Saputra DEKY, DEKY ANWAR desi kristanti, desi didi, ashari Dinnul Alfian Akbar Dwi Kurniawati Dwithia Chan Yo Putri Eka Lestari Hafqi Putri Elen Karlina Eljawati Endang Endi Rustendi Erika Seftiana Fadilah, Hasni Fahrizal, Effan Feryansyah Gibtiah Gibtiah Gustia, Refa Hafisya Agnesia Hardiansyah Harianto Heppi Syofya, Heppi Herawati Herawati Heri Junaidi Herlinia, Sella Kusiyah Laila, Ahrina Lemiyana Liestyowati Lita Ayudha Ningsih Loso Judijanto Mail Hilian Batin Maulana, Chandra Zaki Maya Indriani Yacob Impak Maya Panorama Misbahussururi, Adila Mismiwati MISMIWATI, MISMIWATI MISMIWATI Mubarak, Muhammad Husni Muhamad Risal Tawil Muhammad Arief Muhammad Daffa Dhiya’ulhaq Muhammad Iqbal Muhammad Irhan Arya Fathasyah Muhammad Junestrada Diem Muhammad Rusdi Muhammadinah Muhammadinah, Muhammadinah Musafa’atin Musafa’atin Musran Munizu Nelly Patria Nidya Lestari Nur Faliza Nuraini Nurhijrah, Nurhijrah Oki Sania Riski Parlindungan Dongoran Peny Cahaya Azwari Purnomo Purnomo Purnomo Purnomo Rachmania Rachmania Rani Safitri Repita Riani Rezki Mardiatillah Rihlaili NurArdillah Al Ogny Rima Putri Pratama, Chici Rini Ariyanti Rinol Sumantri Riska Alvarido Ritha Yolanda Safitri, Nurfala Salwa Dzahabiyyah Sherly Anggraini Siti Aisyah Slamet Slamet Slamet Slamet Soufran Yusuf Sri Merzarani SRI RAHAYU Sri Wahyuni Nur Supriana Suriyati, Andi Syadzwina Ramadhana Fitriza syahmardi yacob Tariza Putri Ramayanti Tita Safitriawati TITIN HARTINI Titin Hartini Tri Agustina Vitayanti Fattah Wati Rosmawati Wirman, Wirman Yeni Indraningtyas Yudi Agusman