Journal of Applied Islamic Economics and Finance
Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)

Pengaruh Maqashid Shariah Index dan Good Corporate Governance Terhadap Kasus Fraud Pada Bank Umum Syariah

Ghifari, Muhammad Jihad Al (Unknown)
Syarief, Mochamad Edman (Unknown)
Setiawan, Setiawan (Unknown)
Noeridha, Noorsyah Adi (Unknown)

Article Info

Publish Date
30 Oct 2023

Abstract

The purpose of this study is to see whether the Maqashid Shariah Index and Good Corporate Governance have a significant effect on fraud cases that occur in Islamic Commercial Banks registered with the Financial Services Authority. The objects of this research are Islamic Commercial Banks that are registered with the OJK and publish their Annual Reports and GCG from 2017 to 2021. This research is quantitative with a descriptive study using the Sample Additive Weighting research method, classic assumption test, hypothesis testing, and panel data analysis. to see the influence between variables. The results of this study are expected to be able to describe the effect of the Maqashid Shariah Index on fraud and the effect of Good Corporate Governance on fraud.

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Journal Info
Journal of Applied Islamic Economics and Finance
Website

Abbrev

jaief

Publisher

Politeknik Negeri Bandung

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...