Reflektika
Vol 17, No 1 (2022)

ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA TAHUN 2017-2021)

Lestari, Peni Dwi (Unknown)
Sudaryanti, Dwiyani (Unknown)
Salim, M. Agus (Unknown)

Article Info

Publish Date
01 Jul 2022

Abstract

Cheating in Islam is a disgraceful act that is prohibited. Fraud perpetrated on the company leads to financial reports. This fraud will cause harm because it is only concerned with one-sided needs with the aim of making a profit. The purpose of this article is to analyze Fraud Diamond Analysis in an Islamic Perspective to Detect Financial Statement Fraud (Empirical Study of Islamic Commercial Banks in Indonesia 2017-2021). The results of the study stated that the (ROA) variable partially had a positive effect on (F-Score). Variable (BDOUT), partially has no positive effect on (F-Score). variable (TATA) partially has a positive effect on (F-Score). And the variable (DCHANGE) partially has no positive effect on (F-Score).

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Reflektika
Website

Abbrev

reflektika

Publisher

Universitas Al-Amien Prenduan

Subject

Religion Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Other

Description

Reflektika is a journal which is highly dedicated as public space to deeply explore and widely socialize various creative and brilliance academic ideas, concepts, and research findings from the researchers, academicians, and practitioners who are concerning to develop and promote the religious ...