Journal of Islamic Economics and Social Science (JIESS)
Vol 1, No 1 (2020)

Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

Mariyam Chairunisa (Universitas Mercu Buana)

Article Info

Publish Date
10 May 2020

Abstract

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant  on Fraud. However, Audit Committee has a positive effect and significant on fraud .

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Journal Info
Journal of Islamic Economics and Social Science (JIESS)
Website

Abbrev

jiess

Publisher

Universitas Mercu Buana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Islamic Economics & Social Sciences (JIESS) is a peer-reviewed journal that has focused on primary studies at Islamic Economics (Management & Business, Accounting, Banking, Finance, Marketing, and Entrepreneur) and Social Sciences (Tourism, Culture, Psychology, Education, and Sociology) ...