Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia
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Keywords:
Quality of Islamic Corporate Governance Implementation, Bank Complexity, Frecuency of Fraud Occurance
Abstract
This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.
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References
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19. Sitompul, Saleh. “Kecurangan (Fraud) Ditinjau Dari Sisi Kualitas Pelaksanaan Islamic Corporate Governance , Size Serta Kompleksitas Perbankan Syariah” 2, no. 1 (2022): 26–36. https://jurnalsintaksis.com/index.php/sts/article/view/46.
20. Soleman, Rusman. “Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pen Cegahan Fraud.” Jurnal Akuntansi & Auditing Indonesia 17, no. 1 (2013): 57–74. doi:10.20885/jaai.vol17.iss1.art5.
21. Sugiyono, D. Metode Penelitian Kuantitatif, Kualitatif, Dan R & D. 19th ed. Bandung: Alfabeta, 2013.
22. Suharto, Dominicus Savio Priyarsono, and Trias Andati. “Pengaruh Kualitas Pelaksanaan Islamic Corporate Governance Dan Kompleksitas Terhadap Frekuensi Terjadinya Fraud Pada Perbankan Syariah Di Indonesia.” Al-Muzara’Ah 10, no. 2 (2022): 111–22. doi:10.29244/jam.10.2.111-122.
23. Supriatna, Asep, Mustafa Kamal, and Umiyati. “The Influence of Sharia Compliance and Islamic Corporate Governance on Fraud.” Journal of Islamic Economics, Management, and Finance 2, no. 10 (2022): 73–85. https://journal.itqanpreneurs.com/index.php/itqan/index.
24. Wati, Centhya, and Windhy Puspitasari. “Pengaruh Fraud Diamond , Corporate Governance Dan Kompleksitas Bank Terhadap Financial Statement Fraud Pada Perusahaan Perbankan.” Jurnal Akuntansi Trisakti 4, no. 2 (2017): 157–68. doi:http://dx.doi.org/10.25105/jat.v4i2.4856.
2. Arief, Tegar. “The Occurrence of 4 Internal Fraud in BJB Syariah During 2018.” Bisnis.Com, 2019. https://finansial.bisnis.com/read/20190423/90/914480/terjadi-4-internal-fraud-di-bjb-syariah-selama-2018.
3. Association of Certified Fraud Examiners (ACFE). “Occupational Fraud 2022: A Report to the Nations.” Association of Certified Fraud Examiners, 2022.
4. Baqir, Naufal Al, and Sulhani Sulhani. “Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia.” Asia Pacific Fraud Journal 8, no. 1 (2023): 77. doi:10.21532/apfjournal.v8i1.272.
5. Endraswati, Hikmah. “Konsep Awal Islamic Corporate Governance: Peluang Penelitian Yang Akan Datang.” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 6, no. 2 (2015): 89. doi:10.18326/muqtasid.v6i2.89-108.
6. Franzoni, Simona, and Asma Ait Allali. “Corporate Governance of Islamic Banks: A Sustainable Model to Protect the Participatory Depositor?” Journal of Banking Regulation 25, no. 1 (2024): 42–48. doi:10.1057/s41261-022-00214-3.
7. Hasan, Lisa, Muhammad Daud, Bin Mahmud, and Cici Aryansi Quilim. “Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality.” Shafin: Sharia Finance and Accounting Journal 4, no. 1 (2024): 72–84.
8. Indriastuti, Maya, and Luluk M Ifada. “Pengaruh Kualitas Pelaksanaan Corporate Governance Kompleksitas Bank” 12, no. 2 (2011): 168–76. doi:http://dx.doi.org/10.30659/ekobis.12.2.168-178.
9. ———. “Pengaruh Kualitas Pelaksanaan Corporate Governance Kompleksitas Bank.” EKOBIS 12, no. 2 (2011): 168–76. doi:http://dx.doi.org/10.30659/ekobis.12.2.168-178.
10. Juariah, Siti, Dinnul Alfian Akbar, and Titin Hartini. “Peran Kinerja Keuangan Dalam Memediasi Islamic Corporate Governance Terhadap Fraud.” Industry and Higher Education 3, no. 1 (2021): 1689–99. http://journal.unilak.ac.id/index.php/JIEB/article/view/3845%0Ahttp://dspace.uc.ac.id/handle/123456789/1288.
11. Juoro, Umar. “The Development of Islamic Banking in the Post-Crisis Indonesian Economy.” Expressing Islam: Religious Life and Politics in Indonesia, 2018, 229–50.
12. KORANNTB. “Bank NTB Syariah Fraud Case: Evidence of OJK’s Failure to Perform Its Functions.” KORANNTB.COM, 2021. Kasus Fraud Bank NTB Syariah Bukti OJK Gagal Jalankan Fungsi - koranntb.com.
13. Lestari, Utami Puji, and Fitri Dwi Jayanti. “Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Pentagon.” Jurnal Proaksi 8, no. 1 (2021): 38–49. doi:10.32534/jpk.v8i1.1491.
14. Nadia, Fahd Akhmad, Edi Sukarmanto, and Pupung Purnamasari. “Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pencegahan Kecurangan Influence of Internal Control and Good Corporate Governance on Fraud Prevention.” Prosiding Akuntansi Unisba 4, no. 2 (2018): 861–68. karyailmiah.unisba.ac.id.
15. Najib, Haifa, and Rini Rini. “Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah.” Jurnal Akuntansi Dan Keuangan Islam 4, no. 2 (2019): 131–46. doi:10.35836/jakis.v4i2.23.
16. Natalia, Fransiska. “Bank Aceh Syariah Employees Suspected of Embezzling Tax Funds of Up to IDR 1.4 Billion, Prosecutor’s Office Investigates the Mode.” Kompas.Tv, 2022. https://www.kompas.tv/regional/312462/pegawai-bank-aceh-syariah-diduga-gelapkan-dana-pajak-hingga-rp-1-4-m-kejaksaan-dalami-modusnya .
17. Rahman, Abdul, Deliana Deliana, and Daniel Gopas. “Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia.” Kajian Akuntansi 22, no. 1 (2021): 9–19. doi:10.29313/ka.v22i1.7787.
18. Siregar, Maju. “Pengawasan Internal Pemerintah Lemah Penyebab Korupsi Tetap Marak.” HarianSIB.Com, 2020. https://www.hariansib.com/Opini/261077/pengawasan-internal-pemerintah-lemah-penyebab-korupsi-tetap-marak-/.
19. Sitompul, Saleh. “Kecurangan (Fraud) Ditinjau Dari Sisi Kualitas Pelaksanaan Islamic Corporate Governance , Size Serta Kompleksitas Perbankan Syariah” 2, no. 1 (2022): 26–36. https://jurnalsintaksis.com/index.php/sts/article/view/46.
20. Soleman, Rusman. “Pengaruh Pengendalian Internal Dan Good Corporate Governance Terhadap Pen Cegahan Fraud.” Jurnal Akuntansi & Auditing Indonesia 17, no. 1 (2013): 57–74. doi:10.20885/jaai.vol17.iss1.art5.
21. Sugiyono, D. Metode Penelitian Kuantitatif, Kualitatif, Dan R & D. 19th ed. Bandung: Alfabeta, 2013.
22. Suharto, Dominicus Savio Priyarsono, and Trias Andati. “Pengaruh Kualitas Pelaksanaan Islamic Corporate Governance Dan Kompleksitas Terhadap Frekuensi Terjadinya Fraud Pada Perbankan Syariah Di Indonesia.” Al-Muzara’Ah 10, no. 2 (2022): 111–22. doi:10.29244/jam.10.2.111-122.
23. Supriatna, Asep, Mustafa Kamal, and Umiyati. “The Influence of Sharia Compliance and Islamic Corporate Governance on Fraud.” Journal of Islamic Economics, Management, and Finance 2, no. 10 (2022): 73–85. https://journal.itqanpreneurs.com/index.php/itqan/index.
24. Wati, Centhya, and Windhy Puspitasari. “Pengaruh Fraud Diamond , Corporate Governance Dan Kompleksitas Bank Terhadap Financial Statement Fraud Pada Perusahaan Perbankan.” Jurnal Akuntansi Trisakti 4, no. 2 (2017): 157–68. doi:http://dx.doi.org/10.25105/jat.v4i2.4856.
Published
2024-10-28
How to Cite
Abdullah Hasan, M Hadi Alamsyah, Any Eliza, Rahmat Fajar Ramdani, and Ersi Sisdianto. 2024. “Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia”. Shafin: Sharia Finance and Accounting Journal 4 (2), 23-32. https://doi.org/10.19105/sfj.v4i2.14381.
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