PENGARUH ISLAMIC PERFORMANCE INDEX TERHADAP FRAUD DI BANK SYARIAH DENGAN PEMODERASI INTERNAL CONTROL

• Main Author: Luqyana Rachim, (Author)
• Format: Book
• Published: 2022-01-13.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to analyze the effect of the Islamic Performance Index as proxied by profit sharing ratio, islamic investment ratio, islamic income ratio, and equitable distribution ratio on fraud in Islamic banks moderated by internal control. The sample used in this study was 9 Islamic Commercial Banks registered with the Financial Services Authority for 2016 to 2020. The analysis technique used was multiple linear regression using SPSS 26 software. Based on the results of statistical tests, it can be concluded that the profit sharing ratio, islamic investment ratio, and islamic income ratio have no effect on fraud in islamic banks. Meanwhile, the equitable distribution ratio has a positive effect on fraud in islamic banks. Then, internal control does not strengthen the influence of the profit sharing ratio, islamic investment ratio, islamic income ratio, and equitable distribution ratio on fraud in islamic banking.

Item Description

http://repository.upnvj.ac.id/16281/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/16281/2/AWAL.pdf
http://repository.upnvj.ac.id/16281/3/BAB%201.pdf
http://repository.upnvj.ac.id/16281/4/BAB%202.pdf
http://repository.upnvj.ac.id/16281/5/BAB%203.pdf
http://repository.upnvj.ac.id/16281/6/BAB%204.pdf
http://repository.upnvj.ac.id/16281/7/BAB%205.pdf
http://repository.upnvj.ac.id/16281/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/16281/10/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/16281/9/LAMPIRAN.pdf
http://repository.upnvj.ac.id/16281/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/16281/12/ARTIKEL%20KI.pdf