Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah
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Published:
Sep 11, 2021
Keywords:
Corporate Governance, Shariah Compliance, Financial Statement Fraud
Main Article Content
Abstract
This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
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How to Cite
Desiana, L., Alfaridzie, M. R. R., & Akbar, D. A. (2021). Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks. Journal of Accounting Science, 5(2), 176-193. https://doi.org/10.21070/jas.v5i2.1342
Issue
Section
Islamic Accounting
Copyright (c) 2021 Lidia Desiana, M. Rifky Ramadhon Alfaridzie, Dinnul Alfian Akbar
This work is licensed under a Creative Commons Attribution 4.0 International License.
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Fadhistri, K. A., & Triyanto, D. N. (2019). Pengaruh Islamic Corporate Governance Dan Sharia Compliance Terhadap Indikasi Terjadinya Fraud Pada Bank Umum Syariah Di Indonesia (studi Empiris Pada Bank Umum Syariah Periode 2014-2017). EProceedings of Management, 6(2).
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Muhammad, R., Kusumadewi, R., & Saleh, S. (2019). Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017). IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah, 6(1), 65. https://doi.org/10.19105/iqtishadia.v6i1.2202
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Mulazid, A. S. (2016). Pelaksanaan Sharia Complience Pada Bank Syariah( Studi Kasus Pada Bank Syariah Mandiri , Jakarta ). Madania, 20(1), 37–54.
Najib, H., & Rini. (2016). Analisis Faktor Yang Mempengaruhi Fraud di Bank Syariah. Simposium Nasional Akuntansi XIX. https://doi.org/10.14710/jspi.v13i1.55-73
Nusron, L. A. (2017). Analisis Faktor-faktor yang Mempengaruhi Fraud di Bank Syariah.
Raharjanti, A. I., & Muharrami, R. S. (2020). The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017. Journal of Business Management Review, 1(1), 061–075. https://doi.org/10.47153/jbmr.v1i1.13
Rahman, R. A., & Anwar, I. S. K. (2014). Types of Fraud among Islamic Banks in Malaysia. International Journal of Trade, Economics and Finance, 5(2), 176–179. https://doi.org/10.7763/ijtef.2014.v5.365
Rahmanti, V. N. (2019). Mengapa Perbankan Syariah Masih Disamakan Dengan Perbankan Konvensional? IMANENSI: Jurnal Ekonomi, Manajemen Dan Akuntansi Islam, 1(1), 62–74. https://doi.org/10.34202/imanensi.1.1.2013.62-74
Rahmayani. (2017). Pengaruh Islamic Corporate Governance Dan Internal Control Terhadap Indikasi Terjadinya Fraud Pada Bank Umum Syariah Di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 18–38.
Rezaee, Z. (2004). Financial Statement Fraud: Prevention and Detection. In Research in Accounting Regulation (Vol. 17). https://doi.org/10.1016/s1052-0457(04)17015-x
Santika, A., & Ghofur, R. A. (2019). Pengaruh Syariahcomplaince Terhadap Fraud Pada Bank Umum Syariah Di Indonesia. Jurnal Syarikah, 5(2), 110–116. https://ojs.unida.ac.id/JSEI/article/view/1981/0
Sula, A. E., Alim, M. N., & Prasetyono. (2014). Pengawasan, Strategi Anti Fraud, Dan Audit Kepatuhan Syariah Sebagai Upaya Fraud Preventive Pada Lembaga Keuangan Syariah. JAFFA Oktobe, 02(2), 91–100.
Wardayati, S. M. (2011). Implikasi Shariah Governance Terhadap Reputasi Dan Kepercayaan Bank Syariah. Walisongo: Jurnal Penelitian Sosial Keagamaan, 19(1), 1. https://doi.org/10.21580/ws.2011.19.1.210
www.ojk.go.id
Askirin, Z. (2016). No Title. Teraslampung. https://www.teraslampung.com/gelapkan-uang-rp-2263-miliar-pegawai-bank-mandiri-syariah-ditahan-polisi/
Association of Certified Fraud Examiners. (2010). Report to The Nations on Occupational Fraud and Abuse.
Chapra, M. U., & Ahmed, H. (2002). Corporate governance in Islamic institutions. Islamic Development Bank-Islamic Research and Training Institute.
Dewi, S. N. (2018). Pengaruh Mekanisme Corporate Governance Terhadap Kemungkinan Terjadinya Fraud (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Manajemen Bisnis, 4(2), 179–188.
El Junusi, R. (2012). Implementasi Shariah Governance serta Implikasinya terhadap Reputasi dan Kepercayaan Bank Syariah. Al-Tahrir: Jurnal Pemikiran Islam, 12(1), 87–111.
Fadhistri, K. A., & Triyanto, D. N. (2019). Pengaruh Islamic Corporate Governance Dan Sharia Compliance Terhadap Indikasi Terjadinya Fraud Pada Bank Umum Syariah Di Indonesia (studi Empiris Pada Bank Umum Syariah Periode 2014-2017). EProceedings of Management, 6(2).
Falikhatun, & Assegaf, Y. U. (2012). Bank Syariah Di Indonesia : Ketaatan Pada Prinsip-Prinsip Syariah Dan Kesehatan Finansial. Conferene in Business, Accounting and Management-FE UNISSULA, 1(1), 245–254.
Fauzie, Y. Y., & Agustiyanti. (2018). No Title. Cnn Indonesia. https://www.cnnindonesia.com/ekonomi/20180214172620-78-276222/bank-syariah-mandiri-diduga-beri-pembiayaan-fiktif-rp11-t
Hameed, S. S., Pramano, B. A., & Bahrom., N. (2004). Alternative Disclosure and Performance for Islamic Bank’s. Proceeding of The Second Conference on Administrative Science: Meeting The Challenges of The Globalization Age.
Hozi, A. (2018). No Title. Kompasiana. https://www.kompasiana.com/alihozi77.blogspot.com/5a9b6337f13344531e1f2163/kecurangan-fraud-yang-bisa-meruntuhkan-perbankan-syariah?page=all
In’airat, M. (2015). The Role of Corporate Governance in Fraud Reduction-A Perception Study in the Saudi Arabia Business Environment. Journal of Accounting and Finance, 15(2), 119.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economic, 3, 305–360. https://doi.org/10.1177/0018726718812602
Law, P. (2011). Corporate governance and no fraud occurrence in organizations. Managerial Auditing Journal, 26(6), 501–518.
Maradita, A. (2014). Karakteristik Good Corporate Governance Pada Bank Syariah Dan Bank Konvensional. Yuridika, 29(2), 191–204. https://doi.org/10.20473/ydk.v29i2.366
Muhammad, R., Kusumadewi, R., & Saleh, S. (2019). Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017). IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah, 6(1), 65. https://doi.org/10.19105/iqtishadia.v6i1.2202
Mujib, A. (2017). Syari ’ Ah Fraud Model : Sebuah Konsep Dasar. Snaper-Ebis 2017, 2017, 27–28.
Mulazid, A. S. (2016). Pelaksanaan Sharia Complience Pada Bank Syariah( Studi Kasus Pada Bank Syariah Mandiri , Jakarta ). Madania, 20(1), 37–54.
Najib, H., & Rini. (2016). Analisis Faktor Yang Mempengaruhi Fraud di Bank Syariah. Simposium Nasional Akuntansi XIX. https://doi.org/10.14710/jspi.v13i1.55-73
Nusron, L. A. (2017). Analisis Faktor-faktor yang Mempengaruhi Fraud di Bank Syariah.
Raharjanti, A. I., & Muharrami, R. S. (2020). The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017. Journal of Business Management Review, 1(1), 061–075. https://doi.org/10.47153/jbmr.v1i1.13
Rahman, R. A., & Anwar, I. S. K. (2014). Types of Fraud among Islamic Banks in Malaysia. International Journal of Trade, Economics and Finance, 5(2), 176–179. https://doi.org/10.7763/ijtef.2014.v5.365
Rahmanti, V. N. (2019). Mengapa Perbankan Syariah Masih Disamakan Dengan Perbankan Konvensional? IMANENSI: Jurnal Ekonomi, Manajemen Dan Akuntansi Islam, 1(1), 62–74. https://doi.org/10.34202/imanensi.1.1.2013.62-74
Rahmayani. (2017). Pengaruh Islamic Corporate Governance Dan Internal Control Terhadap Indikasi Terjadinya Fraud Pada Bank Umum Syariah Di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3), 18–38.
Rezaee, Z. (2004). Financial Statement Fraud: Prevention and Detection. In Research in Accounting Regulation (Vol. 17). https://doi.org/10.1016/s1052-0457(04)17015-x
Santika, A., & Ghofur, R. A. (2019). Pengaruh Syariahcomplaince Terhadap Fraud Pada Bank Umum Syariah Di Indonesia. Jurnal Syarikah, 5(2), 110–116. https://ojs.unida.ac.id/JSEI/article/view/1981/0
Sula, A. E., Alim, M. N., & Prasetyono. (2014). Pengawasan, Strategi Anti Fraud, Dan Audit Kepatuhan Syariah Sebagai Upaya Fraud Preventive Pada Lembaga Keuangan Syariah. JAFFA Oktobe, 02(2), 91–100.
Wardayati, S. M. (2011). Implikasi Shariah Governance Terhadap Reputasi Dan Kepercayaan Bank Syariah. Walisongo: Jurnal Penelitian Sosial Keagamaan, 19(1), 1. https://doi.org/10.21580/ws.2011.19.1.210
www.ojk.go.id