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Iwan Fakhruddin
Universitas Muhammadiyah Purwokerto
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

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THE ROLE OF SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE AND COMPANY SIZE IN PREVENTING INTERNAL FRAUD Desi Novita Sari; Iwan Fakhruddin; Hadi Pramono; Bima Cinintya Pratama
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of Sharia Compliance, Islamic Corporate Governance and Company Size on Internal Fraud in sharia banks. Independent variables used are Sharia Compliance with Profit Sharing Ratio (PSR) and Islamic Investment Ratio (IIR) as a proxy, Islamic Corporate Governance (ICG) and Company Size. The dependent variable used is Internal Fraud. The number of research samples in this study were 124 samples from total 15 Islamic banks in Indonesia that were observed during 2012–2021 using a quantitative approach. Determination of the sample obtained by using convenience sampling. This study employs Data Panel Regression with STATA 17 and were analyzed using the Fixed Effects Method. The result of this study indicate that Islamic Investment Ratio (IIR) and Company Size have positive effects on Internal Fraud. Profit Sharing Ratio (PSR) has negative effect on Internal Fraud. While Islamic Corporate Governance (ICG) has no effect on Internal Fraud.
Co-Authors Agusta, Yulinda Mauna Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Amir Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Aushaf, Wishal Dafa Bima Cinintya Pratama Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Dedy Irawan Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Dwi Winarni* Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Erny Rachmawati Fachri Ramadhan, Hafidz Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma haryani, tri Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Herni Justiana Astuti Hernugraheni, Citra Ian Himawan Susanto Ilham Nurhabibie Imam Faisal Hamzah Inayanti, Nur Isna Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari Ma'ruf, Andhika Sofian mardaniaswari, attala Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mujirahayu, Tri Septin Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Aini, Roziana Nur Isna Inayati Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pramurindra, Rezky Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Rahmawati, Ika Yustina Ratna Sari, Wulan Raudhatul Fuadah, Umi Rezky Pramurindra Rismah Qurniasih Roqijah, Ifa Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Saputri, Elinda Dwi Agus Setyadi, Edi Joko Setyono, Didi Shofiyatun, Yeni Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Sitoresmi, Dyah Sri Wahyuni Suryo Budi Santos Suryo Budi Santoso SURYO Budi Santoso Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Widodo, Lovetania Islamika Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES Zainavy, Shafa Fadia