Jurnal Ilmiah Ekonomi Islam
Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023

Pencegahan Fraud Melalui Audit Internal dan Pengendalian Internal pada Bank Syariah Indonesia

Danny Wibowo (Indonesian College of Economics (STIESIA) Surabaya)



Article Info

Publish Date
27 Mar 2023

Abstract

This research is motivated by the importance of fraud prevention in Islamic banks in Indonesia. This study aims to identify and analyze Fraud Prevention Through Internal Audit and Internal Control at Indonesian Sharia Banks. This research is a descriptive research with a quantitative approach. The sample in this study were 100 employees of Bank Syariah Indonesia which were taken by random sampling. Data collection techniques by way of observation, questionnaires and questionnaires. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS and Excel tools. The results of this study indicate that 1) Internal audit has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, 2) Internal control has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, and 3) Internal audit and internal control have a joint effect positive and significant towards fraud prevention at Bank Syariah Indonesia. The findings of this study reveal that if Bank Syariah Indonesia wants to improve fraud prevention, it must improve internal audit and internal control

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Journal Info

Abbrev

jei

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS ...