Determinan Indikator Fraud Diamond terhadap Internal Fraud pada Bank Umum Syariah di Indonesia

M. S. Almujaddedi, Revi Hayati

Abstract

The total internal fraud committed by Islamic Commercial Banks in Indonesia from 2010 to 2018 was 690 times. This triggers the existence of various theories to detect fraud, one of which is by using the fraud diamond theory which consists of four elements, namely pressure, opportunity, rationalization, and competence. This research is a quantitative research with ex post facto method. The population in this study is Islamic Commercial Banks in Indonesia which are registered in the Islamic banking statistics from the Financial Services Authority as of 2019. The total sample in this study was 5 banks consisting of BNI Syariah Bank, BRI Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, and Bank Muamalat Indonesia. The variables used include independent variables consisting of financial target pressure, financial stability pressure, external pressure, supervision, the ratio of changes in receivables, KAP turnover, and change of directors. Meanwhile, based on the t test, it is known that individually, financial stability pressures (X2) and supervision (X4) have an effect on internal fraud in Islamic commercial banks while the financial target pressure variables (X1), external pressure (X3), the ratio of changes in receivables (X5 ), change of auditors (X6), change of directors (X7), there is no effect on internal fraud at Islamic Commercial Banks in Indonesia.

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DOI: http://dx.doi.org/10.29040/jiei.v8i3.6769

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