Pengaruh Maqashid Shariah Index dan Good Corporate Governance Terhadap Kasus Fraud Pada Bank Umum Syariah

  • Muhammad Jihad Al Ghifari Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
  • Mochamad Edman Syarief Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
  • Setiawan Setiawan Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
  • Noorsyah Adi Noeridha Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
DOI: https://doi.org/10.35313/jaief.v4i1.5614
Keywords: maqashid shariah index, good corporate governance, fraud

Abstract

The purpose of this study is to see whether the Maqashid Shariah Index and Good Corporate Governance have a significant effect on fraud cases that occur in Islamic Commercial Banks registered with the Financial Services Authority. The objects of this research are Islamic Commercial Banks that are registered with the OJK and publish their Annual Reports and GCG from 2017 to 2021. This research is quantitative with a descriptive study using the Sample Additive Weighting research method, classic assumption test, hypothesis testing, and panel data analysis. to see the influence between variables. The results of this study are expected to be able to describe the effect of the Maqashid Shariah Index on fraud and the effect of Good Corporate Governance on fraud.

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Published
2023-10-30
How to Cite
Ghifari, M. J. A., Syarief, M. E., Setiawan, S., & Noeridha, N. A. (2023). Pengaruh Maqashid Shariah Index dan Good Corporate Governance Terhadap Kasus Fraud Pada Bank Umum Syariah. Journal of Applied Islamic Economics and Finance, 4(1), 80-91. https://doi.org/10.35313/jaief.v4i1.5614
Issue
Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Section
Articles