The Influence of Islamic Corporate Governance and Sharia Compliance on Islamic Bank

  • Chindy Karmina B Universitas Telkom, Bandung
  • Majidah . Universitas Telkom, Bandung
Keywords: Islamic Corporate Governance, Sharia Compliance, Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio, Fraud

Abstract

This study aims to determine the effect of  islamic corporate governance, islamic income ratio, profit sharing ratio, performance ratio of zakat to fraud at Islamic banks, both simultaneously and partially. The population in this study is Islamic commercial banks registered in the Financial Services Authority for the 2014-2018. Determination of the sample in this study using purposive sampling and obtained 60 samples. Data analysis uses descriptive statistical analysis and logistic regression analysis. Islamic corporate governance, Islamic income ratios, profit sharing ratios and the performance ratio of zakat to fraud. However, only the ratio of the performance of zakat is shown with a positive direction towards indications of fraud.

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Published
2020-11-22
How to Cite
Karmina B, C., & ., M. (2020). The Influence of Islamic Corporate Governance and Sharia Compliance on Islamic Bank. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 1593-1606. https://doi.org/10.31955/mea.vol4.iss3.pp1593-1606