Pengaruh kualitas pelaksanaan Islamic corporate governance dan kompleksitas terhadap frekuensi terjadinya fraud pada perbankan syariah di Indonesia

Suharto, . (2021) Pengaruh kualitas pelaksanaan Islamic corporate governance dan kompleksitas terhadap frekuensi terjadinya fraud pada perbankan syariah di Indonesia. Masters thesis, IPB University.

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Abstract

Sharia banking over the last 10 years has shown an increase in the number of branch office networks, receipts of public funds, distribution of financing and total assets. This increase is a consequence of the increasing complexity of businesses, products and operational activities carried out by Sharia banking. The increasing complexity also increases the risk that must be managed, including the risk of fraud. Fraud perpetrators can be carried out starting from lower-level guards, managers to top management or by owners. One of the efforts to prevent fraud is to implement Good Corporate Governance (GCG) based on sharia principles or Islamic legal principles, called Islamic Corporate Governance (ICG) with the best quality. The purpose of this study is to explore the quality of implementation (ICG) in Sharia commercial banks (BUS) in Indonesia and analyze the effect of the quality of ICG implementation and bank complexity on the frequency of fraud in BUS in Indonesia. This study uses a descriptive method with a quantitative approach. The population in this study were all Indonesian sharia commercial banks based on banking statistics issued by the Financial Services Authority (OJK) in December 2020, which were 14 BUS, and then selected by the purpose sampling method using BUS criteria that reported a complete self-assessment report during 2011 – 2020, which is as many as 10 BUS. The type of data used is secondary data whose data collection is carried out by online data search methods through website searches. The data analysis method used panel data regression. The results of the study showed that the quality of ICG implementation at BUS during 2011 - 2020 on average had a "good" predicate. The implementation of ICG in BUS BUKU III is better than BUS BUKU II and BUKU I. The results also show that the quality of ICG implementation and complexity simultaneously significantly reduce the frequency of fraud incidents with an explanation rate of 71.04%. While partially, the quality of ICG implementation has a significant effect on fraud with an estimated coefficient of 1.3251, it means if the composite ICG value increases (the quality of ICG implementation decreases) by 1 unit, then fraud will increase by 1.3251 unit. Then, the complexity of the BUS has no effect on the frequency of fraud with a probability value of 0.1651 > 0.05 (α), it means the complexity of banks reflected in the category of BUKU 1 banks has the same level of fraud as BUKU II and III banks.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Fraud, ICG, Kompleksitas, Perbankan Syariah. Complexity, Fraud, ICG, Sharia Banking
Subjects: Manajemen Keuangan
Depositing User: SB-IPB Library
Date Deposited: 24 Nov 2022 04:58
Last Modified: 24 Nov 2022 04:58
URI: http://repository.sb.ipb.ac.id/id/eprint/3961

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