Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

Autor:	M. Rifky Ramadhon Alfaridzie, Dinnul Alfian Akbar, Lidia Desiana
Rok vydání:	2021
Předmět:	Nonprobability sampling education.field_of_study Profit sharing business.industry Sharia Corporate governance Population Islam Accounting Business education Investment (macroeconomics) Financial statement
Zdroj:	Journal of Accounting Science. 5:180-196
ISSN:	2548-3501 2015-2019
DOI:	10.21070/jas.v5i2.1342
Popis:	This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4d984c24240dbf1eb8316e7b0f418259 https://doi.org/10.21070/jas.v5i2.1342 Zobrazit plný text záznamu