Sharia合规、伊斯兰公司治理和欺诈：对印度尼西亚Sharia银行的研究

IF 0.9 Q4 BUSINESS

Journal of Intelligence Studies in Business Pub Date : 2022-12-22 DOI:10.37380/jisib.v12i1.925

D. Triyanto

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引用次数: 1

摘要

本研究旨在检验伊斯兰公司治理和伊斯兰教法合规对2016年至2020年印尼伊斯兰银行欺诈迹象的影响。自变量是伊斯兰公司治理和伊斯兰合规性与伊斯兰收入比率和利润分享比率的代理。因变量是伊斯兰商业银行的欺诈行为。本研究中的人群是2016年至2020年期间在金融服务管理局注册的所有伊斯兰银行。使用有目的的抽样方法选择样本。在这项研究中，有11家伊斯兰银行，研究期为5年，因此本研究中使用的样本总数为55个。本研究中使用的分析方法为逻辑回归，使用SPSS 25版进行处理。本研究的结果表明，伊斯兰公司治理变量对伊斯兰商业银行发生欺诈的迹象有积极影响，Sharia对代理利润分配比率的遵守对伊斯兰商业银行发生欺诈的迹象有负面影响，而Sharia对伊斯兰收入比率代理的遵守不影响伊斯兰商业银行出现欺诈的迹象。

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Sharia Compliance, Islamic Corporate Governance, and Fraud: A study of Sharia Banks in Indonesia

This study aims to examine the effect of Islamic Corporate Governance and Sharia Compliance on indications of fraud occurring in Indonesia’s Islamic Banks from 2016 to 2020. The independent variables are Islamic Corporate Governance and Sharia Compliance with the Proxy of Islamic Income Ratio and Profit Sharing Ratio. The dependent variable is fraud in Islamic Commercial Banks. The population in this study were all Islamic Banks registered in the Financial Services Authority in the period 2016 to 2020. The samples were selected using the purposive sampling method. In this study, there were 11 Islamic Banks with a 5 years research period so that the total sample used in this study amounted to 55. The analytical method used in this study was logistic regression which was processed using SPSS version 25. The results of this study indicate that the Islamic Corporate Governance variable has a positive influence on indications of fraud occurring in Islamic Commercial Banks, Sharia Compliance with the Proxy Profit Sharing Ratio has a negative influence on indications of fraud occurrence in Islamic Commercial Banks while Sharia Compliance with the proxy of Islamic Income Ratio does not affect the indications of the occurrence of frauds in Islamic Commercial Banks.

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来源期刊

Journal of Intelligence Studies in Business BUSINESS-

CiteScore

2.00

自引率

11.10%

发文量

审稿时长

8 weeks

期刊介绍： The Journal of Intelligence Studies in Business (JISIB) is a double blinded peer reviewed open access journal published by Halmstad University, Sweden. Its mission is to help facilitate and publish original research, conference proceedings and book reviews. The journal includes articles within areas such as Competitive Intelligence, Business Intelligence, Market Intelligence, Scientific and Technical Intelligence, Collective Intelligence and Geo-economics. This means that the journal has a managerial as well as an applied technical side (Information Systems), as these are now well integrated in real life Business Intelligence solutions. By focusing on business applications the journal do not compete directly with journals of Library Sciences or State or Military Intelligence Studies. Topics within the selected study areas should show clear practical implications.