PENGARUH SHARIA COMPLIANCE DAN PERAN ISLAMIC CORPORATE GOVERNANCE TERHADAP RESIKO FRAUD PEMBIAYAAN PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 2020-2024)

Wahyu, Indri Arti (2026) PENGARUH SHARIA COMPLIANCE DAN PERAN ISLAMIC CORPORATE GOVERNANCE TERHADAP RESIKO FRAUD PEMBIAYAAN PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 2020-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap kasus fraud dalam industri perbankan syariah yang berpotensi menurunkan tingkat kepercayaan masyarakat terhadap lembaga keuangan syariah. Risiko fraud pembiayaan dapat terjadi akibat lemahnya penerapan prinsip-prinsip syariah serta kurang optimalnya tata kelola perusahaan dalam menjalankan fungsi pengawasan dan pengendalian internal. Penelitian ini bertujuan untuk menganalisis pengaruh Sharia Compliance dan Islamic Corporate Governance (ICG) terhadap risiko fraud pembiayaan pada Bank Umum Syariah di Indonesia periode 2020–2024. Sharia Compliance diukur menggunakan indikator Islamic Investment Ratio (IIR) sedangkan Islamic Corporate Governance diukur berdasarkan nilai komposit selfassessment tata kelola yang dipublikasikan oleh masing-masing bank. Risiko fraud pembiayaan diproksikan menggunakan indikator yang mencerminkan potensi terjadinya kecurangan dalam aktivitas pembiayaan bank syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan, laporan tahunan, dan laporan tata kelola Bank Umum Syariah yang terdaftar di Indonesia selama periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu sehingga diperoleh sampel penelitian yang memenuhi kebutuhan analisis. Metode analisis data yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa Sharia Compliance berpengaruh terhadap risiko fraud pembiayaan pada Bank Umum Syariah. Namun, Islamic Corporate Governance tidak memiliki pengaruh terhadap risiko fraud pembiayaan. Secara simultan, Sharia Compliance dan Islamic Corporate Governance berpengaruh terhadap risiko fraud pembiayaan pada Bank Umum Syariah di Indonesia. Temuan ini menunjukkan bahwa peningkatan kepatuhan terhadap prinsip-prinsip syariah serta penerapan tata kelola perusahaan yang baik berdasarkan nilai-nilai Islam dapat menjadi mekanisme penting dalam meminimalkan risiko fraud pembiayaan dan meningkatkan kepercayaan masyarakat terhadap industri perbankan syariah. Kata Kunci: Sharia Compliance, Islamic Corporate Governance, Risiko Fraud Pembiayaan, Bank Umum Syariah, Perbankan Syariah.ABSTRACT This study is motivated by the increasing attention to fraud cases in the Islamic banking industry which has the potential to reduce the level of public trust in Islamic financial institutions. The risk of financing fraud can occur due to the weak application of sharia principles and the lack of optimal corporate governance in carrying out the function of internal supervision and control. This study aims to analyze the influence of Sharia Compliance and Islamic Corporate Governance (ICG) on the risk of financing fraud in Sharia Commercial Banks in Indonesia for the 2020–2024 period. Sharia Compliance is measured using the indicators of Islamic Investment Ratio (IIR) while Islamic Corporate Governance is measured based on the composite value of governance self-assessment published by each bank. The risk of financing fraud is proxied using indicators that reflect the potential for fraud in Islamic bank financing activities. This study uses a quantitative approach with secondary data obtained from financial statements, annual reports, and governance reports of Sharia Commercial Banks registered in Indonesia during the period 2020–2024. The sampling technique uses purposive sampling with certain criteria so that a research sample that meets the needs of analysis is obtained. The data analysis method used was panel data regression with the help of EViews 13 software. The results of the study show that Sharia Compliance affects the risk of financing fraud in Sharia Commercial Banks. Islamic Corporate Governance also affects the risk of financing fraud. Simultaneously, Sharia Compliance and Islamic Corporate Governance affect the risk of financing fraud in Sharia Commercial Banks in Indonesia. These findings suggest that increasing compliance with sharia principles and the implementation of good corporate governance based on Islamic values can be important mechanisms in minimizing the risk of financing fraud and increasing public trust in the Islamic banking industry. Keywords: Sharia Compliance, Islamic Corporate Governance, Risk of Financing Fraud, Sharia Commercial Banking, Sharia Banking.

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