Journal of Accounting Science
Vol 5 No 2 (2021): July

Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks

Lidia Desiana (Universitas Islam Negeri Raden Fatah Palembang)
M. Rifky Ramadhon Alfaridzie (Universitas Islam Negeri Raden Fatah Palembang)
Dinnul Alfian Akbar (Universitas Islam Negeri Raden Fatah Palembang)



Article Info

Publish Date
11 Sep 2021

Abstract

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.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...