Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017)

Rifqi Muhammad, Ratna Kusumadewi, Samsubar Saleh

Abstract


This study aims to provide empirical evidences whether the Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) affect the Fraud Actions on Full-fledge Islamic banks in Indonesia. This study is a quantitative study using panel data in the period of 2013 to 2017 with a sample of 12 Islamic banks in Indonesia. The study employs Data Panel Regression with E-views 7.0 software. The results of the study indicate that the Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR) have a significant influence on fraudulent actions. While the independent variable Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) do not have a significant effect on fraudulent actions.

[Tujuan penelitian ini untuk memberikan bukti empirik apakah Profit Sharing Ratio (PSR), Islamic Invesment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) berpengaruh terhadap Tindakan Fraud Pada Bank Umum Syariah di Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel untuk periode 2013 sampai dengan 2017 dengan sampel 12 Bank Syariah di Indonesia. Penelitian ini menggunakan metode analisis Regresi Data Panel dengan software E-views 7.0. Hasil penelitian menunjukkan bahwa Profit Sharing Ratio (PSR), dan Islamic Invesment Ratio (IIR) memiliki pengaruh yang signifikan terhadap tindakan Fraud. Sedangkan variabel independen Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) tidak memiliki pengaruh yang signifikan terhadap tindakan Fraud.]


Keywords


Syari’ah Compliance; Islamic Corporate Governance; Fraud.

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References


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DOI: http://dx.doi.org/10.19105/iqtishadia.v6i1.2202

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