<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024)"^^ . "This study aims to analyze the effect of Good Corporate Governance mechanisms, consisting of independent commissioners, audit committees, and Sharia Supervisory Boards (SSB), on Fraud Internal in Islamic Commercial Banks in Indonesia during the 2018–2024 period, as well as to examine the moderating role of firm size, Leverage, profitability proxied by Return on Assets (ROA), and the COVID-19 dummy are included as control variables. This study employs a quantitative approach using secondary data obtained from the annual reports, Good Corporate Governance reports, and annual financial statements of Islamic Commercial Banks. The sample consists of 14 Islamic Commercial Banks with an unbalanced panel structure comprising 73 observations. The data are analyzed using Negative Binomial regression and Moderated Regression Analysis (MRA), with the Common Effect Negative Binomial model used for estimation. The results indicate that independent commissioners have a negative and significant effect on Fraud internal, whereas audit committees and Sharia Supervisory Boards have no significant effect on Fraud internal. The moderation analysis shows that firm size does not moderate the effect of independent commissioners or audit committees on Fraud internal. However, firm size is found to moderate the effect of the Sharia Supervisory Board on Fraud internal, with a negative interaction effect. These findings indicate that the effectiveness of governance mechanisms in reducing Fraud Internal is not solely determined by the presence and intensity of supervisory bodies, but may also be influenced by the organizational size of Islamic Commercial Banks."^^ . "2026-08-18" . . . . "UIN SUNAN KALIJAGA YOGYAKARTA"^^ . . . "FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA"^^ . . . . . . . . . "NIM.: 22108030085"^^ . "Armedya Pramesti Dyanita"^^ . "NIM.: 22108030085 Armedya Pramesti Dyanita"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Text)"^^ . . . . . "22108030085_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Text)"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "preview.jpg"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "medium.jpg"^^ . . . "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024) (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #79003 \n\nPENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FRAUD INTERNAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI PADA BANK UMUM SYARIAH (BUS) PERIODE 2018-2024)\n\n" . "text/html" . . . "332.1 Banks/Bank, Perbankan" . .