PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA

Firda „Alia Mayasari, NIM. 18208010011 (2021) PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Fraud of fraudulent acts can even lead to crimes that often occur in organizations, companies, and even in the banking world. This fraud incident can affect the reputation of Islamic Commercial Banks in the eyes of the public. If there is a lot of fraud or fraud in a bank, the public will put funds or save money in the bank. This of course will be detrimental to the banking sector itself. This research aims to provide empirical evidence whether the Islamicity Performance Index (IPI) is proxied by the Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR), Islamic Investment Ratio (IIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance. (ICG), which is proxied by Self-Assessment, has an effect on Fraud in Islamic Commercial Banks in Indonesia. This quantitative research uses the panel data analysis method which is tested using the Eviews 11 Software tool for panel data for the 2014 to 2018 period. The sample used is 12 Islamic banks in Indonesia and after being selected using the sample selection benchmarks, 7 Islamic Commercial Bank were selectedfor analysis. The results showed that the Equitable Distribution Ratio (EDR) had a significant effect on fraud. While the independent variables Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR), Zakat Performance Ratio (ZPR), and Self-Assessment do not have a significant effect on fraud.

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