PENGARUH SHARIA GOVERNANCE, GOOD CORPORATE GOVERNANCE DAN DEWAN PENGAWAS SYARIAH TERHADAP PENCEGAHAN FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2019-2024

Iviola, Sabila Avandi (2026) PENGARUH SHARIA GOVERNANCE, GOOD CORPORATE GOVERNANCE DAN DEWAN PENGAWAS SYARIAH TERHADAP PENCEGAHAN FRAUD PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2019-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

	PDF Download (4MB)
	PDF Restricted to Repository staff only Download (7MB)

Abstract

ABSTRAK Bank Umum Syariah adalah lembaga keuangan syariah yang melakukan kegiatan perbankan secara menyeluruh dan independen berdasarkan prinsip syariah. Rumusan masalah pada penelitian ini yaitu apakah Sharia Governance, Good Corporate Governance dan Dewan Pengawas Syariah terhadap Pencegahan Fraud pada Bank Umum Syariah di Indonesia periode 2019-2024. tujuan penelitian ini yaitu untuk menguji pengaruh Sharia Governance, Good Corporate Governance dan Dewan Pengawas Syariah terhadap Pencegahan Fraud pada Bank Umum Syariah di Indonesia periode 2019-2024. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari annual report bank. Pengambilan sampel penelitian menggunakan teknik purposive sampling yang menghasilkan jumlah populasi sebanyak 14 dan sampel yang digunakan dalam penelitian ini yaitu 12 bank dalam periode 2019- 2024, sehingga berjumlah 72 data observasi. Analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan Eviews versi 13. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Sharia Governance berpengaruh positif dan signifikan terhadap Pencegahan Fraud, variabel Good Corporate Governance berpengaruh positif tidak signifikan, terhadap Pencegahan Fraud dan Dewan Pengawas Syariah bepengaruh positif tidak signifikan terhadap Pencegahan Fraud. Sedangkan secara simultan variabel Sharia Governance, Good Corporate Governance, dan Dewan Pengawas Syariah secara simultan berpengaruh positif signifikan terhadap Pencegahan Fraud ABSTRACT Islamic commercial banks are Islamic financial institutions that conduct banking activities thoroughly and independently based on sharia principles. The formulation of the problem in this study is whether Sharia Governance, Good Corporate Governance and Sharia Supervisory Board on Fraud prevention in Sharia commercial banks in Indonesia for the period 2019-2024. the purpose of this study is to examine the effect of Sharia Governance, Good Corporate Governance and Sharia Supervisory Board on Fraud prevention in Sharia commercial banks in Indonesia for the period 2019-2024. This study is a quantitative research. The type of data used is secondary data obtained from the annual report of the bank. The sampling of the study used purposive sampling technique which resulted in a population of 14 and the samples used in this study were 12 banks in the period 2019-2024, so that there were 72 observational data. Data analysis used is multiple linear regression analysis using Eviews version 13. The results of this study showed that partially Sharia governance variables have a positive and significant effect on Fraud Prevention, good Corporate Governance variables have a positive effect is not significant, on Fraud prevention and Sharia Supervisory Board has a positive effect is not significant on Fraud prevention. While simultaneously variables Sharia Governance, Good Corporate Governance, and Sharia Supervisory Board simultaneously significant positive effect on Fraud prevention.

Actions (login required)

View Item