@phdthesis{digilib33458, month = {November}, title = {PENGARUH KUALITAS PELAKSANAAN GOOD CORPORATE GOVERNANCE, SHARIAH COMPLIANCE , UKURAN (SIZE), DAN KOMPLEKSITAS BANK TERHADAP FRAUD (PERBANKAN SYARIAH PERIODE 2014 ? 2017)}, school = {UIN SUNAN KALIJAGA YOGYAKARTA}, author = {NIM. 15820004 ZAHRI SEPTIANA}, year = {2018}, note = {Drs. A. Yusuf Khoiruddin, SE., M. Si}, keywords = {good corporate governance (GCG), shariah compliance, size (size), bank complexity, fraud.}, url = {https://digilib.uin-suka.ac.id/id/eprint/33458/}, abstract = {This purpose of this analyze the effect of the quality of the implementation of good corporate governance (GCG), shariah compliance, size (size), and bank complexity on fraud rates in Islamic Banks in 2014 - 2017. The dependent variable in this study is fraud. While the independent variable is the quality of the implementation of good corporate governance (GCG), shariah compliance, size (size), and complexity of the bank. The population used is all Islamic Comersial Banks and Shariah Usiness Units operating in Indonesia. The sampling method is a non probability random sampling approach. The analysis technique used is panel data regression through software E-views 9. From the results of the chow test and the hausman test, a regression test with the common effect technique is obtained. The results of the panel data regression testing show that simultaneously variable GCG is proxied by the value of self assessment, which is proxied by the total meeting of the Sharia Supervisory Board (DPS), Size proxied by the total assets of Islamic banks and the complexity of banks produced by the amount Bank networks affect the level of fraud in Islamic banks. While partially, GCG variables, shariah compliance and size (size) do not affect the level of fraud, while complexity variables have a positive influence on the level of fraud.} }