ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, INTERNAL CONTROL, DAN WHISTLEBLOWING SYSTEM TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2021-2024

NABILA, AULIA (2026) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, INTERNAL CONTROL, DAN WHISTLEBLOWING SYSTEM TERHADAP FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2021-2024. 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 2021 2024. Penelitian ini bertujuan untuk 1.) Untuk Mengetahui Good Corporate Governance, Internal Control dan Whistleblowing System berpengaruh secara parsial terhadap Fraud pada bank umum syariah di Indonesia periode 2021-2024. 2.) Untuk Mengetahui Good Corporate Governance, Internal Control dan Whistleblowing System berpengaruh secara Simultan terhadap Fraud pada bank umum syariah di Indonesia periode 2021-2024. 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 2021-2024. Penarikan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel 10 Bank Umum Syariah dengan periode penelitian 4 tahun. Analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji pemilihan model, uji analisis regresi data panel, dan uji hipotesis diolah menggunakan Eviews 10. Hasil dari penelitian ini menunjukan bahwa Good Corporate Governance tidak berpengaruh signifikan terhadap Fraud, sedangkan Internal Control berpengaruh signifikan terhadap Fraud, dan Whistleblowing System tidak berpengaruh signifikan terhadap Fraud. Pengaruh Good Corporate Governance, Internal Control dan Whistleblowing System secara simultan atau bersama sama berpengaruh terhadap Fraud pada Bank Umum Syariah di Indonesia periode 2021-2024. Kata Kunci : Good Corporate Governance, Internal Control Whistleblowing System, Fraud. ABSTRACT Islamic banks are banks that are based on sharia principles. However, the existence of sharia elements is not a benchmark that Islamic banks are free from Fraud. This is evidenced by the existence of Fraud cases at Islamic banks during the 2021-2024 period. And the objectives in this study are 1.) To find out Good Corporate Governance, Internal Control and Whistleblowing System partially affect Fraud in Islamic commercial banks in Indonesia for the 2021 2024 period. 2.) To find out whether Good Corporate Governance, Internal Control and Whistleblowing System have a simultaneous effect on Fraud in Islamic commercial banks in Indonesia for the 2021-2024 period. This study uses a quantitative method with secondary data types in the form of annual report data and published financial statements. The population in this study is all Sharia Commercial Banks that have been registered with the Financial Services Authority (OJK) during the 2021-2024 period. Sample withdrawal in this study used purposive sampling. The number of samples of 10 Sharia Commercial Banks with a research period of 4 years. The data analysis used in this study was a descriptive statistical test, a model selection test, a panel data regression analysis test, and a hypothesis test processed using Eviews 10. The results of this study show that the influence of Good Corporate Governance has no effect on Fraud, while Internal Control has an effect on Fraud, and the Whistleblowing System has no effect on Fraud. The influence of Good Corporate Governance, Internal Control and Whistleblowing System simultaneously or together affects Fraud in Islamic commercial banks in Indonesia for the 2021-2024 period. Keyword : Good Corporate Governance, Internal Control, Whistleblowing System, Fraud.

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