Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Falahiya
Isna Imroatul Khusna
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The The Influence of Islamic Corporate Governance, Sharia Compliance, and Internal Control on Fraud in Islamic Commercial Banks for the Period 2019-2023 Isna Imroatul Khusna; Maulida Nurhidayati
Falahiya Journal of Islamic Banking and Finance Vol. 4 No. 2 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/falahiya.v4i2.5448

Abstract

Introduction: The main issue is the fluctuation in the number of frauds in Islamic Commercial Banks from 2019-2023. Bank implements compliance with Sharia Compliance through measuring variables and governance with a composite value of 1-3. However, the existence of these components does not necessarily reduce fraud cases in each Islamic Commercial Bank. Research Methods: The ordinal logistic regression model was chosen as the analysis technique using SPSS 23 software as an analysis tool. Results: Sharia Supervisory Board variable has a positive but insignificant effect on fraud. While the Board of Commissioners variable has a positive effect and the Profit Sharing Ratio has a significant negative effect on fraud. Then, the Board of Directors variable has a negative but insignificant effect on fraud. Furthermore, the Directors' Employees Welfare Ratio and Internal Control variables have a positive but insignificant effect on fraud. Conclusion: The hope is that Islamic Commercial Banks will reduce the potential for fraud by strengthening Islamic Corporate Governance and Sharia Compliance.
Co-Authors Nurhidayati, Maulida