PENGARUH ISLAMIC CORPORATE GOVERNANCE, SHARIAH COMPLIANCE, DAN INTERNAL CONTROL TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2022

Samsul, Bahri (2024) PENGARUH ISLAMIC CORPORATE GOVERNANCE, SHARIAH COMPLIANCE, DAN INTERNAL CONTROL TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2022. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Bank syariah merupakan bank yang notabene berbasis prinsip syariah. Namun adanya unsur syariah ternyata bukan patokan bahwa bank syariah terbebas dari fraud (kecurangan). Hal ini dibuktikan dengan adanya kasus fraud pada bank syariah selama periode 2018- 2022. Rumusan masalah dalam penelitian ini adalah 1.)Apahkah Islamic Corporate Governance, Shariah compliance, dan Internal Control berpengaruh secara parsial terhadap Fraud pada bank umum syariah di Indonesia periode 2018-2022. 2.)Apakah Islamic Corporate Governance, shariah compliance, dan Internal Control berpengaruh secara Simultan terhadap fraud pada bank umum syariah di Indonesia periode 2018-2022. Dan Tujuan dalam penelitian ini adalah 1.)Untuk Mengetahui Islamic Corporate Governance, Shariah Compliance, dan Internal Control berpengaruh secara parsial terhadap fraud pada bank umum syariah di Indonesia periode 2018-2022. 2.) Untuk Mengetahui Islamic Corporate Governance, Shariah Compliance, dan Internal Control berpengaruh secara Simultan terhadap fraud pada bank umum syariah di Indonesia periode 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder berupa data annual report dan laporan keuangan yang di publis. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang telah terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2018-2022. Penarikan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel 11 Bank Umum Syariah dengan periode penelitian 5 tahun. Analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis diolah menggunakan SPSS 24. Hasil dari penelitian ini menunjukan bahwa pengaruh Islamic Corporate Governance tidak berpengaruh terhadap fraud, sedangkan Shariah Compliance yang di proksikan dengan profit sharing ratio berpengaruh terhadap fraud, dan Internal Control berpengaruh terhdap fraud. Pengaruh Islamic Corporate Governance, Shariah Compliance, dan Internal Control secara simultan atau bersama sama berpengaruh terhadap fraud. Menurut Prespektif ekonomi Islam dalam penelitian ini mengacu kepada surah Al-Muthaffifin ayat 1-6. Yang membahas mengenai kecurangan. Dalam Islam kecurangan tidak dibenarkan karena akan merugikan orang lain. Kata Kunci : Islamic Corporate Governance, Shariah Compliance, Internal Control, Fraud.ABSTRACT Islamic banks are banks that are actually based on sharia principles. However, the presence of sharia elements is not a criterion that sharia banks are free from fraud. This is evidenced by the existence of fraud cases in Islamic banks during the 2018-2022 period. Therefore,The formulation of the problem in this reasearch is 1.)Do Islamic Corporate Governance, Shariah Compliance, and Internal Control have a partial effect on a fraud in Islamic Comercial bank in Indonesia for the 2018-2022 period. 2.)Do Islamic Corporate Governance, Shariah Compliance, and Internal Control have a Simultaaneously effect on a fraud in Islamic Comercial bank in Indonesia for the 2018-2022. And the objectives of this research are 1.)To find out Islamic Corporate Governance, Shariah Compliance, and Internal Control partially influence fraud In Islamic Commercil Bank in Indonesia for the 2018-2022 period. 2.)To find out Islamic Corporate Governance, Shariah Compliance, and Internal Control have a Simultaaneously fraud In Islamic Commercil Bank in Indonesia for the 2018-2022 period. This study uses quantitative methods with secondary data types. The data is taken from annual reports or good corporate governance reports published by each bank. The population in this study are all Islamic Commercial Banks that have been registered with the Financial Services Authority (OJK) in the 2018-2022 period.Sampling in this study used purpose sampling. Th sample size is 11 Islamic Commercial Banks with a reasearch period 0f 5 years. The data analysis used in this reasearch is descriptive,statistical test, classical assumption test, multiple linier regression analysis test and hypothesis test, processed using SPSS 24. The results of this study indicate that the influence of Islamic Corporate Governance has no effect on fraud, while Shariah Compliance which is proxied by the profit sharing ratio has an effect on fraud, and Internal Control has an effect on fraud. The influence of Islamic Corporate Governance, Shariah Compliance, and Internal Control simultaneously or jointly influences fraud. According to the Islamic economics perspective in this research, it refers to the surah Al-Muthaffifin verse 1-6 which discusses that cheating is not justified because it will harm other people. Keywords : Islamic Corporate Governance, Shariah Compliance, Internal Control, Fraud.

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