Pengaruh sharia compliance terhadap fraud (studi pada bank umum syariah di indonesiaperiode 2017-2023)
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : Sharia Compliance, Islamic Corporate Governance, and Fraud
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012011047_Halaman-Judul.pdf | ||
| 2. | 2025_TS_MAK_123012011047_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012011047_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012011047_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012011047_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2025_TS_MAK_123012011047_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012011047_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012011047_Bab-1.pdf | 11 | |
| 9. | 2025_TS_MAK_123012011047_Bab-2.pdf |
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| 10. | 2025_TS_MAK_123012011047_Bab-3.pdf |
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| 11. | 2025_TS_MAK_123012011047_Bab-4.pdf |
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| 12. | 2025_TS_MAK_123012011047_Bab-5.pdf | ||
| 13. | 2025_TS_MAK_123012011047_Daftar-Pustaka.pdf | ||
| 14. | 2025_TS_MAK_123012011047_Lampiran.pdf |
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B Bank Umum Syariah merupakan lembaga keuangan yang beroperasi berdasarkan prinsip syariah. Meski berlandaskan nilai-nilai syariah, keberadaannya tidak sepenuhnya bebas dari potensi tindakan kecurangan (fraud). Kasus-kasus fraud yang terjadi di Bank Umum Syariah sepanjang periode 2017 hingga 2023 menjadi bukti bahwa ancaman tersebut nyata. Oleh karena itu, diperlukan upaya untuk memitigasi risiko fraud, salah satunya melalui penerapan prinsip sharia compliance serta penerapan Islamic Corporate Governance (ICG). Penelitian ini bertujuan untuk mengkaji pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap fraud di Bank Umum Syariah. Sharia Compliance diukur menggunakan indikator Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR) dan Zakat Performance Ratio (ZPR), sementara Islamic Corporate Governance (GCG) digunakan sebagai variabel kontrol. Variabel dependen dalam penelitian ini adalah fraud pada Bank Umum Syariah. Data penelitian diperoleh dari laporan tahunan serta laporan GCG bank syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2017-2023. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak delapan Bank Umum Syariah. Analisis data dilakukan melalui uji statistik deskriptif, uji regresi data panel, serta pengujian hipotesis dengan bantuan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial Islamic Invesment Ratio memiliki pengaruh positif terhadap fraud dan Islamic Corporate Governance berhasil menjadi variabel kontrol, sedangkan variabel Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR) dan Zakat Performance Ratio (ZPR) tidak memiliki pengaruh signifikan terhadap fraud. Secara simultan, variabel Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR) dan Zakat Performance Ratio (ZPR) memiliki pengaruh positif dan signifikan terhadap fraud pada Bank Umum Syariah.
I Islamic Commercial Banks are financial institutions operating under Sharia principles. Despite adhering to these values, they are not entirely free from the risk of fraudulent activities. The fraud cases that occurred in Islamic Commercial Banks from 2017 to 2023 demonstrate the reality of this threat. Therefore, efforts are needed to mitigate fraud risks, including the implementation of Sharia compliance principles and Islamic Corporate Governance (ICG). This study aims to examine the influence of Sharia Compliance and Islamic Corporate Governance on fraud in Islamic Commercial Banks. Sharia Compliance is measured using indicators such as Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR), and Zakat Performance Ratio (ZPR), while Islamic Corporate Governance (ICG) serves as a control variable. The dependent variable in this study is fraud in Islamic Commercial Banks. The research data were obtained from annual reports and ICG reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2017-2023. Using purposive sampling, a sample of eight Islamic Commercial Banks was obtained. Data analysis was conducted through descriptive statistical tests, panel data regression analysis, and hypothesis testing using Eviews 12 software. The study results show that partially, the Islamic Investment Ratio (IsIVR) has a positive influence on fraud, and Islamic Corporate Governance successfully serves as a control variable. However, the Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), and Zakat Performance Ratio (ZPR) do not have a significant influence on fraud. Simultaneously, the variables Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR), and Zakat Performance Ratio (ZPR) have a positive and significant influence on fraud in Islamic Commercial Banks.