ISLAMIC ACCOUNTING JOURNAL
Vol 3, No 2 (2023): Islamic Accounting Journal

The effect of sharia compliance and islamic corporate governance on fraud with internal control as moderating variable

Melsiana, Lanvin Fransiska (Unknown)
Kabib, Nur (Unknown)

Article Info

Publish Date
29 Mar 2024

Abstract

The purpose of this study was to determine the effect of Sharia Compliance (IsIR, PSR, IIR, ZPR, EDR) and Islamic Corporate Governance on Fraud with Internal Control as Moderating Variable in Islamic commercial Bank. The sample used in this study was 13 banks with the sampling technique using purpose sampling. The informated used are 65 annual reports received the documentation method. This study use panel data regression and use moderated regression analysis. The result show that the variable IsIR, ZPR and ICG has a negative and significant effect on Fraud. PSR, IIR and EDR has no effect on Fraud. Internal Control can moderate the effect of ICG on Fraud, but cannot moderate the effect of IsIR, PSR, IIR, ZPR and EDR on fraud.Keywords: sharia compliance, islamic corporate governance, fraud, internal control

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...