IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD

Authors

  • Sutjipto Ngumar Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
  • Fidiana Fidiana Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
  • Endang Dwi Retnani Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

DOI:

https://doi.org/10.22219/jrak.v9i2.8735

Keywords:

Fraud, Islamic Bank, Islamic Good Corporate Governance

Abstract

This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations

Downloads

Download data is not yet available.

Downloads

Published

2019-07-24

Issue

Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).