THE EFFECT OF INTERNAL AUDIT, ANTI-FRAUD STRATEGY, AND DISCLOSURE OF RISK MANAGEMENT IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN ISLAMIC BANKING
Keywords:
Influence, Internal Audit, Anti Fraud Strategy, Risk Management Disclosure, Good Corporate Governance, Islamic Banking
Abstract
The purpose of this study was to determine the effect of internal audit, anti-fraud strategy, and risk management disclosure in the implementation of good corporate governance in Islamic banking. This study uses a quantitative method. The population in this study were all Islamic banking units (Islamic Commercial Banks) in Indonesia which were selected using the purposive sampling method. The data sources in this study are secondary data, financial statements, and Islamic bank CGC reports. Analysis of research data using F test, Coefficient of Determination test (R2), and t-test. Based on the results of research and data processing, it can be concluded that: 1) Internal Audit has no positive and significant effect on the implementation of Good Corporate Governance in Islamic Banking with a tcount of -1.794 (> ttable) with a significance value of 0.078 (sig > 0.05); 2) Anti-Fraud Strategy has a positive and significant impact on the implementation of Good Corporate Governance in Islamic Banking with a tcount of 2.173 (> ttable) with a significance value of 0.034 (sig < 0.05); and 3) Risk Management Disclosure has a positive and significant effect on the implementation of Good Corporate Governance in Islamic Banking by obtaining a t count of 2.173 (> t table) with a significance value of 0.034 (sig < 0.05).
References
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Sugiono, E., Efendi, S., & Sumardi, R. (2019). Peran Inovasi sebagai Mediasi Hubungan Antara Modal Intelektual dengan Keunggulan Bersaing UKM. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4, 543-556.
Sugiono, E., Hidayat, D. O., & Efendi, S. (2020). Pengaruh Iklim Organisasi, Pelatihan Dan Kompensasi Terhadap Kepuasan Kerja Dan Dampaknya Terhadap Kinerja Pegawai Yayasan Mantab AL Hamid. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 602-627.
Sugiono, E., Nurwulandari, A., & Khairina, F. (2021). The Effect of Promotion Mix on Sales Performance Mediated by Customer Loyalty at Paul Bakery Kota Kasablanka Jakarta. ENDLESS: International Journal of Future Studies, 4(1), 93-111.
Sugiono, E., Vitaloka, D. S. (2019). Analysis of the Effect of Work Stress, Work Discipline and Turnover Intention on Employees Performance Mediated by Job Satisfaction at PT. Epson Indonesia, Jakarta. International Journal of Scientific and Technology Research, 8(12), 2574-2580.
Suhartono, S. (2016). Komite Anti Fraud: Solusi Menuju Zero Fraud. Jurnal Akuntansi, 5(1).
Swarte, W., Lindrianasari, L., Prasetyo, T. J., Sudrajat, S., & Dharma, F. (2019). Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko. Ekuitas: Jurnal Ekonomi dan Keuangan, 3(4), 505-523.
Wulan, W., Ikhsan, K. N., & Rosdiana, N. (2017). Pengaruh Audit Internal Terhadap Good Corporate Governance Pada Rumah Sakit. Media Informasi, 13(1), 1-5.
Yulinda, N., Nasir, A., & Savitri, E. (2020). Pengaruh Pengungkapan Manajemen Risiko Perusahaan Dan Modal Intelektualterhadap Nilai Perusahaan. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 102-114.
Ardi, M. (2017). Peran audit internal terhadap pelaksanaan good governance di perbankan syariah. DIKTUM: Jurnal Syariah dan Hukum, 15(2), 169-176.
Aspita, M., & Sugiono, E. (2019). Pengaruh Jenjang Karir, Kompensasi Finansial dan Status Karyawan terhadap Kinerja Karyawan Bank Rakyat Indonesia Cabang Daan Mogot. Oikonomia: Jurnal Manajemen, 14(1).
Efendi, S. (2020). The Role of Human Capital in the Education Sector in Efforts to Create Reliable Organizational Human Resources. International Journal of Science and Society, 2(1), 405-413.
Efendi, S. (2021). Lecturer's Pedagogic Competence in Developing Student Learning at the National University. Jurnal Mantik, 5(2), 701-706.
Efendi, S. (2021, June). Implementation of Talent Management as an Effort to Improve Employee Performance. In 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020) (pp. 537-542). Atlantis Press.
Efendi, S., Sugiono, E., Guritno, E., Sufyati, & Hendryadi. (2020). Building innovation and competitiveness for low technology manufacturing SMEs through imitating capability and learning: The case of Indonesia. Cogent Social Sciences, 6(1), 1803515.
Kusumastuti, I. N., & Ghozali, I. (2020). Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Risiko Terhadap Kinerja Perusahaan (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2017-2018). Diponegoro Journal of Accounting, 9(4).
Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh Komite Audit, Good Corporate Governance dan Whistleblowing System terhadap Fraud Bank Umum Syariah di Indonesia Periode 2016-2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23-36.
Nazariyah, S., Roni, M., & Kusrini, N. A. R. (2021). Pengaruh Manajemen Risiko Dengan Good Corporate Governance Sebagai Variabel Moderating Terhadap Kinerja Keuangan BRI Syariah Periode 2015-2019. Journal of Islamic Banking, 2(1), 24-54.
Novita, N. (2019). Analisis Strategi Anti-Fraud Di PT. Bank Negara Indonesia (Persero) Tbk Kantor Cabang Graha Pangeran Wilayah Surabaya. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), (2), 22-26.
Nurwulandari, A. (2018). Pembentukan Portofolio Saham Dengan Menggunakan Metode Model Indeks Tunggal Dan Secara Acak Periode Penelitian Januari 2013-Desember 2017. PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik, 1(3), 1-9.
Nurwulandari, A. (2018). Pengaruh Corporate Social Responsibility (Csr), Profitabilitas Dan Risiko Sistematik Terhadap Return Saham Pada Indeks Sri Kehati. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 2(1), 251-260.
Nurwulandari, A. (2019). CSR, Profitabilitas Dan Ukuran Perusahaan Serta Pengaruhnya Terhadap Return Saham Pada Perusahaan Profit Yang Terdaftar Di Indeks Sri Kehati Periode Tahun 2017-2019. PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik, 2(3), 231-237.
Nurwulandari, A. (2019). Inflation, the Rupiah Exchange Rate and Their Impact on the Islamic Social Reporting of Consumer Goods Industry Companies Listed in the Indonesian Sharia Stock Index (ISSI) from 2014-2018. International Journal of Islamic Khazanah, 9(2), 85-92.
Nurwulandari, A. (2019). Pengaruh Leverage, Profitabilitas, Dan Likuiditas Terhadap Harga Saham (Studi Kasus Industri Properti Dan Real Estate Yang Terdaftar Di BEI Periode 2015-2019. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(1), 302-315.
Nurwulandari, A. (2020). Analisis Pengaruh Fund Cash Flow Dan Stock Selection Skill Terhadap Kinerja Ekuitas Reksadana 2015-2019. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(1), 510-521.
Nurwulandari, A. (2020). Analysis of the Relationship of Risk and Return Using the Capital Asset Pricing Model (CAPM) Method at Kompas 100 for the 2015-2019 Period. International Journal of Science and Society, 2(2), 383-393.
Nurwulandari, A. (2020). The Impact of Investment Opportunity Asset, Return on Assets, and Sales Growth on Dividend Policy: Empirical Analysis of Manufacturing Companies Listed in the Indonesian Sharia Stock Index (ISSI) from 2015-2017. International Journal of Islamic Khazanah, 10(1), 34-42.
Nurwulandari, A. (2021). The Influence of Company Size, Company Growth, Price to Book Value, Investment Opportunity Set, and Operating Cash Flow Against Price Earnings Ratio in Food and Beverage Sub Sector Manufacturing Companies Listed In BEI from 2015 To 2017. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 1882-1893.
Nurwulandari, A., Hasanudin, H., & Artardo, B. (2021). Strategy For The Formation Of Optimal Capital Structure With Swot Analysis In Pharmaceutical Subsectors Companies. JABE (Journal of Applied Business and Economic), 7(3), 388-405.
Raharjanti, A. I. (2020). Pengaruh Good Corporate Governance terhadap Internal Fraud pada Unit Usaha Syariah Tahun 2017. Academica: Journal of Multidisciplinary Studies, 2(2), 213-222.
Raharjanti, A. I., & Muharrami, R. S. (2020). The Effect of Good Corporate Governance and Islamicity Financial Performance Index of Internal Fraud Sharia Banking Period 2014-2017. Journal of Business and Management Review, 1(1), 061-075.
Septiawan, B. (2018, February). Pengaruh Pelaksanaan Audit Internal dan Komitmen Organisasi Terhadap Good Corporate Governance (Survey pada 3 BUMN yang Berkantor Pusat di Kota Bandung). In PROSEDING SEMINAR NASIONAL AKUNTANSI (Vol. 1, No. 1).
Seputro, H. Y., Wahyuningsih, S. D., & Sunrowiyati, S. (2017). Potensi fraud dan strategi anti fraud pengelolaan keuangan desa. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2(1), 79-93.
Sugiono, E., Efendi, S., & Afrina, Y. (2021). The Effect of Training, Competence and Compensation on the Performance of New Civil Servants with Organizational Culture as Intervening: Studies at the Ministry of Health of the Republic of Indonesia. International Journal of Science and Society, 3(1), 262-279.
Sugiono, E., Efendi, S., & Sumardi, R. (2019). Peran Inovasi sebagai Mediasi Hubungan Antara Modal Intelektual dengan Keunggulan Bersaing UKM. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4, 543-556.
Sugiono, E., Hidayat, D. O., & Efendi, S. (2020). Pengaruh Iklim Organisasi, Pelatihan Dan Kompensasi Terhadap Kepuasan Kerja Dan Dampaknya Terhadap Kinerja Pegawai Yayasan Mantab AL Hamid. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 602-627.
Sugiono, E., Nurwulandari, A., & Khairina, F. (2021). The Effect of Promotion Mix on Sales Performance Mediated by Customer Loyalty at Paul Bakery Kota Kasablanka Jakarta. ENDLESS: International Journal of Future Studies, 4(1), 93-111.
Sugiono, E., Vitaloka, D. S. (2019). Analysis of the Effect of Work Stress, Work Discipline and Turnover Intention on Employees Performance Mediated by Job Satisfaction at PT. Epson Indonesia, Jakarta. International Journal of Scientific and Technology Research, 8(12), 2574-2580.
Suhartono, S. (2016). Komite Anti Fraud: Solusi Menuju Zero Fraud. Jurnal Akuntansi, 5(1).
Swarte, W., Lindrianasari, L., Prasetyo, T. J., Sudrajat, S., & Dharma, F. (2019). Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan Terhadap Pengungkapan Manajemen Risiko. Ekuitas: Jurnal Ekonomi dan Keuangan, 3(4), 505-523.
Wulan, W., Ikhsan, K. N., & Rosdiana, N. (2017). Pengaruh Audit Internal Terhadap Good Corporate Governance Pada Rumah Sakit. Media Informasi, 13(1), 1-5.
Yulinda, N., Nasir, A., & Savitri, E. (2020). Pengaruh Pengungkapan Manajemen Risiko Perusahaan Dan Modal Intelektualterhadap Nilai Perusahaan. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 102-114.
Published
2021-10-27
How to Cite
Nasution, M. S. (2021). THE EFFECT OF INTERNAL AUDIT, ANTI-FRAUD STRATEGY, AND DISCLOSURE OF RISK MANAGEMENT IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN ISLAMIC BANKING. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1910-1926. https://doi.org/10.31955/mea.v5i3.1665
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Articles
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