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Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia

Year: 2024

Type: article

Abstract: This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.

Source: Shafin Sharia Finance and Accounting Journal

DOI: 10.19105/sfj.v4i2.14381

Authors: M Hadi Alamsyah Abdullah Hasan, Any Eliza, Rahmat Fajar Ramdani, Ersi Sisdianto

Institution: Universitas Islam Negeri Raden Intan Lampung

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4404070924

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Related to: 10