Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

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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Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v4i2.23 ◽

2019 ◽

Vol 4 (2) ◽

pp. 131-146

Author(s):

Haifa Najib ◽

Rini Rini

Keyword(s):

Corporate Governance ◽

Analytical Method ◽

Sampling Method ◽

Profit Sharing ◽

Islamic Banks ◽

Investment Ratio ◽

Independent Variables ◽

Income Ratio ◽

Negative Effect ◽

Islamic Investment

This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.

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THE INFLUENCE OF SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE ON FRAUD IN ISLAMIC BANKS IN INDONESIA

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i1.15422 ◽

2020 ◽

Vol 5 (1) ◽

pp. 1-11

Author(s):

Rahmawati Putri ◽

Evi Mutia

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Secondary Data ◽

Total Sample ◽

Profit Sharing ◽

Islamic Banks ◽

Investment Ratio ◽

Income Ratio ◽

Negative Effect ◽

Islamic Investment

This study aims to examine the Influence of Sharia Compliance and Islamic Corporate Governance on fraud on Islamic banks in Indonesia. The independent variable that was mummified was sharia compliance with Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Islamic Corporate Governance. The dependent variable used is fraud that occurs in Islamic commercial banks in Indonesia. The research method used in this study is the method of library research. The type of data used is secondary data in the form of financial statement data and annual GCG implementation reports for the period of 2014 to 2018. The population in this study were all Sharia Commercial Banks (BUS) registered at Bank Indonesia in the period 2014 to 2018. The sample was selected using the purposive sampling method. The total sample used in this study amounted to 11 Islamic Commercial Banks with a study period of 5 years. The analytical method used in this study is multiple regression processed using SPSS version 23. The results of this study indicate that the variable sharia compliance as a proxy Islamic Income Ratio (ISIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), have a negative effect on Islamic bank’s fraud while Islamic corporate governance had no effect on fraud in Islamic banks in Indonesia.

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Implementation Of Good Corporate Governance (Gcg) And Profit-Sharing Financing On Profitability In Sharia Commercial Banks

Dinar : Jurnal Ekonomi dan Keuangan Islam ◽

10.21107/dinar.v8i2.10959 ◽

2021 ◽

Vol 8 (2) ◽

pp. 1-14

Author(s):

Sri Lestari Kurniawati ◽

Zubaidah Nasution

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Sampling Method ◽

Descriptive Analysis ◽

Profit Sharing ◽

Significant Positive Effect ◽

Independent Variables ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

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Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank

Jurnal Akuntansi ◽

10.24912/ja.v22i3.398 ◽

2018 ◽

Vol 22 (3) ◽

pp. 437

Author(s):

Rika Lidyah

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Performance Index ◽

Profit Sharing ◽

Annual Reports ◽

Fraud Triangle ◽

Investment Ratio ◽

Islamic Bank ◽

Income Ratio ◽

Islamic Investment

This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.

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ANALISIS KINERJA KEUANGAN BANK SYARIAH MENGGUNAKAN SHARIA CONFORMITY AND PROFITABILITY (SCnP)

AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah ◽

10.52490/at-tijarah.v2i2.963 ◽

2020 ◽

Vol 2 (2) ◽

pp. 134-158

Author(s):

Ubaidillah Ubaidillah ◽

Tri Puji Astuti

Keyword(s):

Commercial Banks ◽

Profit Sharing ◽

Profit Margin ◽

Islamic Banks ◽

Return On Assets ◽

Return On Equity ◽

Investment Ratio ◽

Income Ratio ◽

Islamic Investment ◽

Left Quadrant

This study aims to measure the performance of Islamic banks using the SCnP Model. The population of this study is all Islamic commercial banks registered with the OJK from 2017-2019. The sampling technique used purposive sampling, while the data analysis technique was descriptive. The SCnP model has two variables, namely Shariah Conformity with Islamic Income Ratio indicators, Islamic Investment Ratio and Profit Sharing Ratio and Profitability with Return On Assets (ROA), Return On Equity (ROE) and Profit Margin Ratio indicators. The analysis on the SCnP results is that Islamic banks are spread out in four quadrants (ULQ, LLQ, URQ and LRQ) and recommends a sample of research banks, namely subsidiaries of state-owned banks namely Bank Syariah Mandiri, Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah. The results of the study show that for three years, 2017-2019, the results show that Islamic banks are spread out in only two quadrants, namely the Lower Left Quadrant (LLQ) and the Upper Left Quadrant (ULQ). Keywords: Financial Performance, Islamic Commercial Banks, Shariah Conformity and Profitability (SCnP) Model Abstrak Penelitian ini bertujuan untuk mengukur kinerja bank syariah dengan menggunakan SCnP Model. Populasi penelitian ini adalah semua bank umum syariah yang terdaftar di OJK dari tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling, sementara teknik analisis data berupa deskriptif. Model SCnP memiliki dua variabel, yaitu Shariah Conformity dengan indikator Islamic Income Ratio, Islamic Investment Ratio dan Profit Sharing Ratio dan Profitability dengan indikator Return On Assets (ROA), Return On Equity (ROE) dan Profit Margin Ratio. Analisis pada hasil SCnP yaitu, bank syariah tersebar dalam empat kuadran (ULQ, LLQ, URQ dan LRQ) dan merekomendasikan sampel bank penelitian yaitu anak perusahaan dari bank BUMN yakni Bank Syariah Mandiri, Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah. Hasil dari penelitian menunjukkan selama tiga tahun yaitu 2017-2019 menunjukkan hasil bahwa bank syariah tersebar dalam dua kuadran saja, yaitu Lower Left Quadrant (LLQ) dan Upper Left Quadrant (ULQ). Kata kunci: Kinerja Keuangan, Bank Umum Syariah, Shariah Conformity and Profitability (SCnP) Model

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Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) ◽

10.33558/maslahah.v12i1.2629 ◽

2021 ◽

Vol 12 (1) ◽

pp. 27-37

Author(s):

Siva Nabilla ◽

Rizal Pahlevi

Keyword(s):

Performance Index ◽

Commercial Banks ◽

Sampling Method ◽

Joint Effect ◽

Profit Sharing ◽

Performance Ratio ◽

Analysis Method ◽

Return On Assets ◽

Income Ratio ◽

Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

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SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽

10.23969/trikonomika.v18i2.1465 ◽

2019 ◽

Keyword(s):

Corporate Governance ◽

Sample Size ◽

Analytical Method ◽

Sampling Method ◽

Profit Sharing ◽

Purposive Sampling ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

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Sharia Compliance dan Islamic Corporate Governance Terhadap Dana Pihak Ketiga Pada Bank Umum Syariah

Akuntabilitas ◽

10.15408/akt.v13i2.16925 ◽

2020 ◽

Vol 13 (2) ◽

pp. 239-250

Author(s):

Annisa Dzahabiyah ◽

Umiyati Umiyati

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Profit Sharing ◽

Third Party ◽

Analysis Tool ◽

The Third ◽

Panel Data Regression ◽

Data Regression ◽

Income Ratio ◽

The Third Party

This study aims to analyze the effect of Sharia Compliance and Islamic Corporate Governance on Third Party Funds in Sharia Commercial Banks in Indonesia. The population in this study are Sharia Commercial Banks in Indonesia. Samples were selected using the purposive sampling method. The independent variables in this study are Islamic Income Ratio (IsIR), Proft Sharing Ratio (PSR), Zakat Performing Ratio (ZPR), and Islamic Corporate Governance (ICG). While the dependent variable is Third Party Funds (DPK).The analytical method used is panel data regression with e-views analysis tool 10. The results of this study indicate that the variable Profit Sharing Ratio (PSR) and Islamic Corporate Governance (ICG) significantly influence the Third Party Funds at Islamic Commercial Banks. While the Islamic Income Ratio (IsIR) and Zakat Performing Ratio (ZPR) variables do not significantly influence the Third Party Funds at Islamic Commercial Banks.

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PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR YANGTERDAFTAR DI BURSA EFEK INDONESIATAHUN 2014 – 2016

AKUNTABILITAS ◽

10.29259/ja.v11i2.8936 ◽

2019 ◽

Vol 11 (2) ◽

pp. 151-170

Author(s):

Fitri Damayani ◽

Tertiarto Wahyudi ◽

Emylia Yuniartie

Keyword(s):

Financial Stability ◽

Sampling Method ◽

External Pressure ◽

Financial Statement ◽

Managerial Ownership ◽

Financial Statement Fraud ◽

Independent Variables ◽

Simultaneous Test ◽

Auditor Change ◽

Test Result

The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership, ineffective monitoring, nature of industry, change in auditor, change in directors, and frequent number of CEO’s picture. While dependent variable is financial statement fraud.Population on this research areinfrastructure companies that listed in Indonesian Stock Exhange (IDX) during 2014-2016. By using purposive sampling method, there are 81 samples. The statistical method is multiple linier regression analysis, with hypotheses testing of statistic t-tests, statistic F-tests, and coefficient of determination.The result of this research shows that nature of industry has significant influence onfinancial statement fraud. Whereasthe other independent variables have no influence on financial statement fraud. Simultaneous test result shows that independent variables simultaneously have influence on financial statement fraud.

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THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA

I-ECONOMICS A Research Journal on Islamic Economics ◽

10.19109/https://doi.org/10.19109/ieconomics.v5i2.4082 ◽

2019 ◽

Vol 5 (2) ◽

pp. 102-115

Author(s):

Ana Santika ◽

Ruslan Abdul Ghofur

Keyword(s):

Annual Report ◽

Profit Sharing ◽

T Test ◽

Islamic Banking ◽

Research Approach ◽

Islamic Banks ◽

Investment Ratio ◽

Test Variable ◽

Income Ratio ◽

Islamic Investment

This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in Islamic banking are currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah compliance on Islamic banking. The banks still have to improve the level of compliance with the principles of sharia and also do activities to the prevention of fraud.

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