Skripsi

PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL RESPONSIBILITY TERHADAP FRAUD DENGAN INTERNAL CONTROL SEBAGAI MODERASI

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Penilaian

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Abstract: This study aims to analyze the influence of Islamic Corporate Governance (ICG) and Islamic Social Responsibility (ISR) on fraud in Islamic banks in Indonesia, as well as examine the moderating role of internal control in these relationships. This research employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks registered with the Financial Services Authority (OJK). The sample consists of five Islamic banks selected through purposive sampling. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The results reveal that both the board of commissioners and Islamic Social Responsibility have a positive and significant influence on fraud. In contrast, the board of directors, Sharia supervisory board, and audit committee do not have a significant effect. Internal control only moderates the relationship between the audit committee and fraud, but does not significantly moderate the relationship of other variables with fraud. Keywords: Islamic Corporate Governance, Islamic Social Responsibility, Fraud, Internal Control, Islamic Banks, Moderated Regression Analysis.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004641	T180304	T1803042025	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1803042025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 104 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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