Implikasi Tatakelola Islami Terhadap Fraud (Studi Pegawai BPRS di Soloraya)

Shofiyyatul Bariyyah; Devi Narulitasari

doi:10.29040/jiei.v6i2.1079

Authors

Shofiyyatul Bariyyah Institut Agama Islam Negeri Surakarta, Indonesia
Devi Narulitasari Institut Agama Islam Negeri Surakarta

DOI:

https://doi.org/10.29040/jiei.v6i2.1079

Keywords:

Islamic Corporate Governance, Independence of the Sharia Supervisory Board (SSB), Board of Commissioners, Internal Control, Fraud.

Abstract

This study aims to determine the implementation of Corporate Governance which is based on Islamic values does not rule out the possibility of fraud The Financial Services Authority (OJK) requests a supervisory license for a BPR/BPRS that is approved more than 10 times that of a commercial bank so that higher fraud can occur. Therefore a better supervision is needed from parties within the company to participate in reducing fraud. The sample in this study was 39 employees of the Islamic Rural Bank (BPRS) in Soloraya using convenience sampling and analyzed by statistical analysis using a multiple regression analysis. The results of this study are that the board of commissioners and internal control can reduce fraud, while the independence of the Sharia Supervisory Board (SSB) is not.

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