PENGARUH ISLAMICITY PERFORMANCE INDEX DAN GOVERNANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH INDONESIA PERIODE 2017-2021

Rika Fermadani Nelson, NIM.: 19108040010 (2023) PENGARUH ISLAMICITY PERFORMANCE INDEX DAN GOVERNANCE TERHADAP FRAUD PADA BANK UMUM SYARIAH INDONESIA PERIODE 2017-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Islamic Commercial Bank are an institution established based on sharia principles. However, the existence of sharia elements does not guarantee that an institution will be free from fraud. This is evidenced by the rampant cases of fraud at Islamic banks during the period 2017 to 2021. Therefore, guidelines to reduce the potential for fraud in Islamic banks are needed. One way that might be used is through the disclosure of Islamicity Performance Index and the application of Corporate Governance. This study aims to analyze the effect of Islamicity Performance Index with proxies of Islamic Income Ratio, Zakat Performance Ratio, Profit Sharing Ratio, Equitable Distribution Ratio and Governance on Fraud in Islamic Commercial Banks. The type of data used in this research is secondary data which is obtained from annual financial reports and good corporate governance reports for 2017-2021. The number of samples obtained is 13 Islamic Commercial Banks with a purposive sampling technique. The data analysis technique used panel data regression with the help of the Eviews 12 statistical tool. The results show that the Zakat Performance Ratio, Profit Sharing Ratio, Equitable Distribution Ratio and Corporate Governance do not affect fraud. Islamic Income Ratio and Profit Sharing Ratio have a significant negative effect on Fraud.

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