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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 : Riset Akuntansi dan Keuangan Indonesia

 1 
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings Fakhruddin, Iwan; Kusbandiyah, Ani; Winarni, Dwi; Norwani, Norlia Mat
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.12594

Abstract

ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the procurement function with 29.3 cases, operational employees with 17.4% of cases, and finance (13.6%). At the middle manager/executive level, there were around 14.3% of cases and at the top management (directors/board) with 6.5% of cases. This study aims to examine the influence of the variables of Islamic Corporate Governance, Shariah Compliance Disclosure, Board of Commissioners, Shariah Supervisory Board Education on internal fraud, using total assets as a control variable. This study uses secondary data from the annual reports of Islamic Commercial Banks accessed on the official websites of each bank. The data collection technique used a purposive sampling method with the criteria of Indonesian Islamic Commercial Banks in the period 2015-2024 and has data related to the term of office of directors, educational background of the DPS, and awards received by Islamic banks. The number of samples obtained was 72 observational data. The analytical method used in this study was panel data regression analysis processed using Stata 17 software. The results showed that Sharia Compliance Disclosure has a significant negative effect on Internal Fraud. And the variables of Islamic Corporate Governance, Board of Commissioners, and Education of the Sharia Supervisory Board do not have a significant effect on Internal Fraud
Co-Authors 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 Azmi Fitriati Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria 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 Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma 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 Inayati, Nur Isna Ira Hapsari Irawan, Dedy Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari mardaniaswari, attala Mintaraga Eman Surya Mudjiyanti, Rina Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Aini, Roziana Nur Isna Inayati Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pratama, Bima Cinintya Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Ratna Sari, Wulan Rina Mudjiyanti 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 Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES Zainavy, Shafa Fadia