PENGARUH FAKTOR RISIKO FRAUD TERHADAP TERJADINYA FRAUDULENT FINANCIAL REPORTING DI BANK SYARIAH

NOFIALITA, NIM. 14820060 (2018) PENGARUH FAKTOR RISIKO FRAUD TERHADAP TERJADINYA FRAUDULENT FINANCIAL REPORTING DI BANK SYARIAH. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the factors of fraud in islamic banks based on the analysis of fraud triangle. Based on the theory of fraud triangle developed by Cressey (1953), researchers developed a variable that can be used to proxy the size of the components of the fraud triangle. Dependent variable this study is fraud. First independent variable is pressure to proxy analyst’s forecast error, leverage, and ROA. Second independent variable is opportunity to proxy percentage of auditor independent of committee audit. Third independent variable is rationalization to proxy with accruals. The population of this study is sharia banking in Indonesia. The method to choose the sample in this study is the purposive sampling method and sample obtained 7 bank umum syariah. This study use random effect method.The results show that analyst's forecast error, leverage, ROA, percentage of independent auditors in the audit committee, and total accruals have a significant effect on fraud occurrence. Partial results showed that rationalization variable to proxy with accruals affect occurance of fraud in sharia banking. But pressure variable to proxy with analist’s forecast error, leverage, ROA and opportunity variable to proxy with percentage of auditor independent in committee audit can’t be affect occurance of fraud in sharia banking.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: ROSYID NUR ANGGARA PUTRA, S.PD., M.SI
Uncontrolled Keywords: Fraud Triangle, Pressure, Opportunity, Rationalization, Fraud, Sharia Banking
Subjects: Perbankan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Perbankan Syari'ah (S1)
Depositing User / Editor: Miftahul Ulum [IT Staff] ---- youtube : ulum virgo -------- Facebook : digilibuin
Date Deposited: 23 Nov 2018 02:32
Last Modified: 23 Nov 2018 02:32
URI: http://digilib.uin-suka.ac.id/id/eprint/31641

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