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All Journal Asia Pacific Fraud Journal
Sulhani Sulhani
Tazkia University College of Islamic Economics
Economics, Econometrics & Finance Social Sciences

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Journal : Asia Pacific Fraud Journal

 1 
Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia Naufal Al Baqir; Sulhani Sulhani
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.272

Abstract

This research explores the correlation between corporate governance and the effectiveness of internal audit functions in preventing fraud within Islamic banking in Indonesia. This study uses 53 observational data sourced from the annual reports of Islamic banking in Indonesia for the period 2010-2019. The data were analyzed using linear regression. The results of this study indicate that corporate governance has no effect on fraud, while the effectiveness of the internal audit function is able to reduce fraud in Islamic banking in Indonesia. The implication of this research is that Islamic banking is expected to consider the effectiveness of the internal audit function in its formation, so that internal audit performance in fraud prevention can be carried out optimally.
Co-Authors Naufal Al Baqir