Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017)

Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah

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Title Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017)
 
Creator Muhammad, Rifqi; Program Studi Akuntansi, Universitas Islam Indonesia
Kusumadewi, Ratna; Sekolah Pascasarjana, Universitas Gadjah Mada
Saleh, Samsubar; Program Studi Ilmu Ekonomi, Universitas Gajah Mada
 
Subject Syari’ah Compliance; Islamic Corporate Governance; Fraud.
 
Description This study aims to provide empirical evidences whether the Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) affect the Fraud Actions on Full-fledge Islamic banks in Indonesia. This study is a quantitative study using panel data in the period of 2013 to 2017 with a sample of 12 Islamic banks in Indonesia. The study employs Data Panel Regression with E-views 7.0 software. The results of the study indicate that the Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR) have a significant influence on fraudulent actions. While the independent variable Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) do not have a significant effect on fraudulent actions.[Tujuan penelitian ini untuk memberikan bukti empirik apakah Profit Sharing Ratio (PSR), Islamic Invesment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) berpengaruh terhadap Tindakan Fraud Pada Bank Umum Syariah di Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel untuk periode 2013 sampai dengan 2017 dengan sampel 12 Bank Syariah di Indonesia. Penelitian ini menggunakan metode analisis Regresi Data Panel dengan software E-views 7.0. Hasil penelitian menunjukkan bahwa Profit Sharing Ratio (PSR), dan Islamic Invesment Ratio (IIR) memiliki pengaruh yang signifikan terhadap tindakan Fraud. Sedangkan variabel independen Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) tidak memiliki pengaruh yang signifikan terhadap tindakan Fraud.]
 
Publisher STAIN PAMEKASAN
 
Contributor
 
Date 2019-08-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.iainmadura.ac.id/index.php/iqtishadia/article/view/2202
10.19105/iqtishadia.v6i1.2202
 
Source IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah; Vol 6, No 1 (2019); 65-78
2442-3076
2354-7057
 
Language eng
 
Relation http://ejournal.iainmadura.ac.id/index.php/iqtishadia/article/view/2202/1420
 
Rights Copyright (c) 2019 IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah
 

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