Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

نویسندگان

چکیده

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks Period 2015-2019. Independent variables this are shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio Investment Ratio. While dependent variable used is sharia commercial banks. The population was all (BUS). Sampling techniques using purposive sampling method. number samples as many 12 banks a lot data 60. results show islamic income ratio affects Fraud, while have no effect Fraud.

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ژورنال

عنوان ژورنال: Journal of accounting science

سال: 2021

ISSN: ['2548-3501']

DOI: https://doi.org/10.21070/jas.v5i2.1342