遵守伊斯兰教法和伊斯兰公司治理

terhadap Dana Pihak, Ketiga pada Bank, Umum Syariah, Annisa Dzahabiyah, Islam Negeri Syarif, Hidayatullah Jakarta, Najib dan Rini
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引用次数: 4

摘要

本研究旨在检验伊斯兰教法合规性和伊斯兰公司治理对伊斯兰教法银行欺诈行为的影响。所使用的自变量是伊斯兰教法是否遵守利润分享比率作为代理和伊斯兰公司治理。使用的因变量是欺诈。本研究中的人群是2015年至2017年在印尼银行注册的所有Sharia银行。样品采用有目的的取样方法进行选择。这项研究的样本量多达33家Sharia银行。本研究中使用的总样本包括3年研究期内的11家Sharia银行。本研究中使用的分析方法是多元线性回归。本研究的结果表明,以利润分享比率为代表的伊斯兰教法合规性对sharia银行的欺诈行为产生了负面影响,而伊斯兰公司治理对sharia公司的欺诈行为没有积极影响。
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 AND ISLAMIC CORPORATE GOVERNANCE
This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.
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发文量
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审稿时长
24 weeks
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