KECURANGAN : ANTARA KETAATAN SYARIAH DAN TATA KELOLA
Abstract
Rendahnya tingkat ketaatan dengan prinsip-prinsip syariah menawarkan kemungkinan bank-bank Islam bertindak curang. Studi ini ingin meninjau pengaruh ketaatan Syariah yakni Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR) dan Zakat Performance Ratio (ZPR) terhadap fraud kemudian Islamic Corporate Governance (ICG) terhadap kecurangan. Metode kuantitatif dengan populasi laporan keuangan Bank Umum Syariah yang diterbitkan periode 2015, 2016, 2017, 2018, 2019, 2020 dengan teknik Purposive Sampling ditetapkan jumlah sampel adalah 6 Bank Umum Syariah dan 6 periode laporan keuangan sehingga jumah data adalah 36 data. Data dianalisis regresi logistic dan diolah dengan bantuan software eviews 12. Hasil penelitian menemukan IsIR dan PSR tidak berpengaruh terhadap fraud. Sementara ZPR positif signifikan berefek pada fraud dan ICG negatif signifikan berefek pada fraud.
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Van Greuning, H., & Bratanovic, S. B. (2020). Analyzing banking risk: a framework for assessing corporate governance and risk management. World Bank Publications.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894.
Amin, A. et al. (2020). Anteseden Kecurangan Akuntansi. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(3), 335–345. https://doi.org/https://dx.doi.org/10.22441/profita.2020.v13i3.003
Aribi, Z. A., & Arun, T. (2015). Corporate social responsibility and Islamic financial institutions (IFIs): Management perceptions from IFIs in Bahrain. Journal of Business Ethics, 129(4), 785–794.
Biyantoro, A., & Ghoniyah, N. (2019). SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE. TRIKONOMIKA, 18(2), 69–73.
Che Azmi, A., Non, N., & Aziz, N. (2020). Patterns of social reporting from an Islamic framework and the moral legitimacy factors that influence them. Business Ethics: A European Review, 29(4), 763–779.
Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics.
Desiana, L., Alfaridzie, M. R. R., & Akbar, D. A. (2021). Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah. Journal of Accounting Science, 5(2), 180–196.
Djuwita, D., Setiowati, N. E., & Kulsum, U. (2019). The Influence of Sharia Compliance and Sharia Corporate Governance on the Financial Performance of Sharia Commercial Banks. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syari’ah, 11(2), 205–220.
Farida, F., Hidayati, N., & Purwantini, A. H. (2021). Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks. Urecol Journal. Part B: Economics and Business, 1(1).
Hartono, U., Musdholifah, M., Arifah, I. D. C., Dhenabayu, R., & Kusumaningrum, T. M. (2021). The Impact of Internet-Based Corporate Governance Sharia (IBCGS) Rating on Shareholders Trust in Jakarta Islamic Index Companies. Al-Uqud: Journal of Islamic Economics, 5(2), 327–344.
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/https://doi.org/10.31955/mea.vol4.iss3.pp1593-1606
Lidyah, R. (2018). Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank. Jurnal Akuntansi, 22(3), 437–453.
Marheni, M. (2017). Analisis Ketaatan Prinsip-Prinsip Syariah Terhadap Kesehatan Finansial Dan Fraud pada Bank Umum Syariah. ASY SYAR’IYYAH: JURNAL ILMU SYARI’AH DAN PERBANKAN ISLAM, 2(1), 143–170.
Mersni, H., & Othman, H. Ben. (2016). The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/https://doi.org/10.1108/JIABR-11-2014-0039
Muhammad, R., Kusumadewi, R., & Saleh, S. (2019). Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017). IQTISHADIA: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 65–78.
Najib, H., & Rini, R. (2016). Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah. Jurnal Akuntansi Dan Keuangan Islam, 4(2), 131–146.
Nurhisam, L. (2020). Ketaatan Syari’ah (Sharia Complience) Dalam Industri Keuangan Syari’ah. Ar-Raniry, International Journal Of Islamic Studies, 3(1), 23–44.
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), 61–75.
Rosidah, Z. N. (2020). Limitation of Application of Sharia Principles in Sharia Economic Dispute Resolution in Religious Courts. Journal of Morality and Legal Culture, 1(1), 24–31.
Santika, A., & Ghofur, R. A. (2020). The Influence of Sharia Complaince Against Fraud on The Sharia Banks In Indonesia. Journal of Economic, Management, Accounting and Technology (JEMATech), 3(1), 15–22.
Saputra, A. (2017). Pengaruh Sistem Internal Kontrol, Audit Internal dan Penerapan Good Corporate Governance Terhadap Kecurangan (Fraud) Perbankan (Studi Kasus pada Bank Syariah Anak Perusahaan BUMN di Medan). Owner: Riset Dan Jurnal Akuntansi, 1(1).
Sulaiman, M., Abd Majid, N., & Ariffin, N. M. (2015). Corporate governance of Islamic financial institutions in Malaysia. Asian Journal of Business and Accounting, 8(1), 65–94.
Van Greuning, H., & Bratanovic, S. B. (2020). Analyzing banking risk: a framework for assessing corporate governance and risk management. World Bank Publications.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894.
Published
2022-02-28
How to Cite
Amin, A., Pagalung, G., & Kara, M. H. (2022). KECURANGAN : ANTARA KETAATAN SYARIAH DAN TATA KELOLA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(1), 390-403. https://doi.org/10.31955/mea.v6i1.1799
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