Skripsi

PENGARUH TATA KELOLA ISLAM DAN KEPATUHAN SYARIAH DI BANK UMUM SYARIAH TAHUN 2012-2020.

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Penilaian

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Fraud is an act of deviation or omission that is deliberately carried out to trick, deceive, or manipulate a company carried out by irresponsible human resources. This study aims to examine the effect of the Board of Directors, Board of Commissioners, Sharia Supervisory Board, Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Zakat Performance Ratio (ZPR) on Fraud in Islamic Banking in 2012-2020. This study uses secondary data taken from annual reports and good corporate governance reports of Islamic Commercial Banks in Indonesia. The sampling technique in this study used purposive sampling technique and resulted in 8 banks with a total of 72 samples, the research was conducted with a quantitative approach multiple linear regression analysis technique using the SPSS 26.0 program. The results of this study indicate that the Board of Directors, Board of Commissioners, and Profit Sharing Ratio (PSR) have a negative and significant effect on Fraud while the variables of the Sharia Supervisory Board, Islamic Income Ratio (IsIR), Islamic Investment Ratio (IIR), and Zakat Performance Ratio (ZPR) do not affect Fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005480	T119856	T1198562023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1198562023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xix, 90 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

297.273 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi, Ekonomi Syariah

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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