PENGARUH SHARIA COMPLIENCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP FRAUD PERBANKAN SYARIAH

Abstract

Abstract: This study aims to examine and analyze the effect of sharia compliance and Islamic corporate governance on fraud on Sharia Commercial Banks registered with Bank Indonesia for the 2014-2017 period. The research sample was 7 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the website of each BUS. Data analysis using descriptive statistics and model fit. While testing the hypothesis by using the inner model. Based on the results of the study it was found that sharia compliance proxied by Islamic income ratio and Islamic investment ratio had an effect on fraud while sharia compliance proxied with the profit sharing ratio did not affect fraud. Then Islamic corporate governance has an effect on fraud.

Keywords: Sharia compliant, Islamic corporate governance and fraud