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I-Economics: A Research Journal on Islamic Economics
Article . 2019 . Peer-reviewed
Data sources: Crossref
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The Influence of Sharia Complaince Against Fraud on The Sharia Banks In Indonesia

Authors: Ana Santika; Ruslan Abdul Ghofur;

The Influence of Sharia Complaince Against Fraud on The Sharia Banks In Indonesia

Abstract

  Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh syariah complaince terhadap profitabilitas Bank Umum Syariah Indonesia. Sampel dipilih dengan metode purposive sampling sehingga didapat 9 sampel bank umum syariah Unit analisis dalam penelitian berjumlah 45 laporan tahunan Bank Umum Syariah. Pendekatan penelitian dengan metode kuantitatif menggunakan data sekunder. Jenis data kuantitatif berupa data laporan keuangan (annual report) masing-masing bank dari tahun 2013 sampai 2017. Hasil dari penelitian ini dilihat dari hasil uji F, variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) secara simultan tidak berpengaruh signifikan terhadap variabel fraud. Dari hasil uji t variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) tidak berpengaruh dan tidak signifikan terhadap variabel fraud. Berdasarkan hasil analisis diatas dengan tidak adanya pengaruh tersebut disebabkan, kegiatan pada perbankan syariah saat ini melaksanakan kepatuhan pada prinsnip-prinsip syariah, karena semakin rendah tingkat fraud semakin tinggi tingkat shariah complaince pada perbankan syariah. Bagi pihak bank tetap harus meningkatkan tingkat kepatuhan pada pinsip-prinsip syariah dan juga melakukan kegiatan terhadap pencegahan penipuan.

Keywords

HG1501-3550, BP1-253, Islam, Banking

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
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