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Urecol Journal Part B Economics and Business
Article . 2021 . Peer-reviewed
License: CC BY NC
Data sources: Crossref
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Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks

Authors: Farida Farida; Nur Hidayati; Anissa Hakim Purwantini;

Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks

Abstract

Cheating occurs because of the opportunity, pressure and rationalization. In addition, the low Sharia compliance and poor governance implemented by Sharia entities provide opportunities for fraud. This study aims to empirically examine the disclosure of Islamic Corporate Governance (ICG) and shariah compliance against the fraud acts. The sample used in this study was Islamic commercial banks that listed in the Indonesian Stock Exchange from 2015 to 2019. The number of samples in this study were 40 samples, from a total of 8 Islamic banks with a 5-year study period. Determination of the sample obtained by using purposive sampling. The hypothesis testing using logistic regression analysis. The results of this study indicated that the disclosure of ICG, Islamic Investment, and Equitable Distribution has no effect on fraud. Profit sharing has a negative effect on fraud. While Islamic income has a positive influence on fraud. This study shows that Islamic entities, especially Islamic banking, needs to improve compliance and good corporate governance in accordance with Sharia principles, to reduce fraud acts.

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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
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