Pengaruh Islamic Corporate Governance, Kompleksitas Bank dan Sharia Compliance Terhadap Fraud Pada Unit Usaha Syariah
Keywords:
islamic corporate governances, bank complexity, sharia compliance, fraudAbstract
There are cases of internal fraud in Sharia Business Units in Indonesia, such as the case that occurred at Maybank Indonesia, namely an example of the robbery of Maybank customers' finances worth IDR 22 billion. Purbaya emphasized that there were standard operating procedure (SOP) errors in this case, including the 2020 banking fraud case. This research aims to examine ICG, Bank Complexity, and Sharia Compliance on the influence of fraud in Sharia Business Units in Indonesia for the 2018-2023 period. This type of research is quantitative research. The sample selection method in this research is purposive sampling. The samples used were 12 of 20 Sharia Business Units in Indonesia for the 2018-2023 period. The data used is secondary data. The analytical method used is multiple linear regression analysis using the SPSS version 21 program. Based on the results of hypothesis testing carried out in this research, it can be concluded that partially only Sharia Compliance has an influence on fraud in Sharia Business Units in Indonesia for the 2018-2023 period. Meanwhile, ICG and bank complexity have no effect on fraud in Sharia Business Units in Indonesia for the 2018-2023 period.
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