Relevansi Fraud Triangle pada Bank Syariah

Akbar, Dinnul Alfian and Africano, Fernando and Parlindungan, Ricardo and Khairani, Siti Relevansi Fraud Triangle pada Bank Syariah. Simposium Nasional Akuntansi XX, Jember, 2017 .

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Abstract

Recently, the Fraud has increased, including in islamic banks. This study empirically examined the effectiveness of financial factors based on Cressey’s (1953) Fraud triangle theory to possibility of Fraud in Islamic Bank. Motivation, pressure and opportunity as part of Fraud triangle elements are always present in Fraud situations. This research developed variables from financial statements which served as proxy measure for pressure, opportunity and rationalization. Factors studied were Corporate Governance, Sharia Compliance, Islamic Corporate Governance, Sharia ComplianceFraudwithProfit Distribution Management as mediator to Fraud possibility in Islamic Bank in 2012 to 2016. This research was conducted by quantitative methods using secondary data. The secondary data from the annual reports of Islamic banks.Multiple regression statistics were used, the analysis was performed with SPSS.The results showed that the proxies such as Islamic Corporate Governance (ICG) and Zakat performance ratio (ZPR) affect Profit Distribution Management. Profit Sharing Ratio (PSR)and Equitable distribution ratio (EDR)affect Fraud. Profit Distribution Management could not be used as mediator to Fraud. This finding consequently indicated that factors based on Fraud triangle are effective to use to predict Fraud.

Item Type: Article
Uncontrolled Keywords: Islamic Corporate Governance, Sharia Compliance, Profit Distribution Management, Fraud
Subjects: Q Science > QS Economics
Divisions: STIE MDP > Akuntansi
Depositing User: Nur Rachmat
Date Deposited: 29 Sep 2017 03:32
Last Modified: 29 Sep 2017 03:32
URI: http://eprints.mdp.ac.id/id/eprint/2242

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