伊斯兰教法合规,伊斯兰公司治理和不良融资Terhadap Pengungkapan Fraud Bank Umum ysariah

Mifthahul Ridha, U. Umiyati
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引用次数: 0

摘要

本研究旨在分析伊斯兰教法合规、伊斯兰公司治理和不良融资对印尼伊斯兰商业银行欺诈披露的影响。本研究采用定量方法,采用有目的的抽样方法,对印度尼西亚伊斯兰商业银行的数据人口进行了分析。数据来源于2017-2020年的年度财务报表和GCG报告,采用面板数据回归法进行分析。本研究结果表明,伊斯兰收入比例(IsIR)和利润分享比例(PSR)对伊斯兰商业银行的欺诈披露有显著影响。而Zakat performance Ratio (ZPR)、伊斯兰公司治理和不良融资(NPF)对伊斯兰商业银行的欺诈披露没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sharia Compliance, Islamic Corporate Governance dan Non Performing Financing Terhadap Pengungkapan Fraud Bank Umum Syariah
This study aims to analyze the effect of sharia compliance, Islamic corporate governance, and non-performing financing on the disclosure of fraud in Islamic commercial banks in Indonesia. With quantitative approach this study analyzes data population in the form of Islamic Commercial Banks in Indonesia using purposive sampling method. Data were obtained from the annual financial statements and GCG reports during 2017-2020 and were analyzed using the panel data regression method. The results of this study indicate that the Islamic Income Ratio (IsIR) and Profit-Sharing Ratio (PSR) have significant effects on the disclosure of fraud in Islamic Commercial Banks. While Zakat Performing Ratio (ZPR), Islamic Corporate Governance, and Non-Performing Financing (NPF) do not significantly affect the disclosure of fraud in Islamic Commercial Banks.
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