Asia Pacific Fraud Journal
Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)

Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia

Naufal Al Baqir (Tazkia University College of Islamic Economics)
Sulhani Sulhani (Tazkia University College of Islamic Economics)

Article Info

Publish Date
30 Jun 2023

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.

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Journal Info
Asia Pacific Fraud Journal
Website

Abbrev

apf

Publisher

Association of Certified Fraud Examiners Indonesia Chapter

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...