The Influence of the Audit Committee and Islamic Corporate Governance on Fraud in Sharia Commercial Banks for the Period 2010 – 2023

Trisandi Trisandi (Politeknik Negeri Bandung)
Muhamad Umar Mai (Politeknik Negeri Bandung)
Rosma Pakpahan (Politeknik Negeri Bandung)
Hanafi Nugraha (Politeknik Negeri Bandung)

Journal of Applied Islamic Economics and Finance
Vol. 6 No. 2 (2026): Journal of Applied Islamic Economics and Finance (February 2026)

This study aims to determine the effect of Third Party Funds, Non Performing Financing, Financing to Deposit Ratio on Return on Assets, with financing as an intervening variable. This study uses data from Islamic Commercial Banks for the period 2018-2023 totaling 12. The research method used is quantitative, data analysis techniques in the form of panel data regression with a path analysis approach using WarpPLS 8.0 Software. This study found the results of direct influence, namely FDR and Financing have a significant positive effect on ROA, DPK has a positive insignificant effect on ROA, and NPF has a negative insignificant effect on ROA. DPK and FDR have a significant positive effect on Financing, and NPF has a positive insignificant effect on Financing. While the results of indirect influence, namely DPK has a significant positive effect on ROA through financing, but FDR and NPF have a positive insignificant effect on ROA.