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.
Highlights
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
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
Summary
Perbankan syariah di Indonesia sedang mengalami perkembangan yang pesat, hal ini berdasarkan kinerja keuangan Bank Umum Syariah (BUS) di Indonesia (Rahmayani, 2017). Menyatakan Profit Sharing Ratio (PSR) mempunyai pengaruh positif terhadap financial statement fraud dan berbanding terbalik dari penelitian H. Najib & Rini (2016) yang menyatakan Profit Sharing Ratio (PSR) mempunyai pengaruh pada kasus bank Syariah Mandiri dimana ada pihak internal bank negatif pada financial statement fraud. Oleh sebab perlunya dilakukan penelitian “Pengaruh Corporate Governance dan Shariah Compliance terhadap Financial Statement Fraud Pada Bank Umum Syariah”. Yaitu corporate governance, shariah compliance dan variabel dependen financial statement fraud. Variabel independen adalah Corporate Governance diproksikan dari nilai komposit self assessment Good Corporate Governance Bank Umum Syariah dan sharia compliance diproksikan: yang pertama, Islamic Income Ratio (ISIR) yaitu pembagian antara pendapatan halal dengan jumlah pendapatan (Raharjanti & Muharrami, 2020). Bank Umum Syariah di Indonesia sebagai populasi mempengaruhi kecurangan pelaporan keuangan, sedangkan pada penelitian ini. Syariah (BUS) yang mempublikasikan laporan keuangan tahunan dan laporan Good Corporate Governance periode [Table 2 about here.]
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