Proceedings of the International Conference on Community Development (ICCD 2020)

The Effect of Good Corporate Governance on the Internal Fraud in Sharia Business Unit in 2017

Authors
Riyahul Jannah, Ayu Irmasari Raharjanti
Corresponding Author
Riyahul Jannah
Available Online 20 October 2020.
DOI
https://doi.org/10.2991/assehr.k.201017.138How to use a DOI?
Keywords
good corporate governance, internal fraud, Islamic, financial institution
Abstract
The fraud case has penetrated Sharia banking, both Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS). In the Good Corporate Governance (GCG) report, the bank only published the number of cases released> 100 million for fraud involving banking companies. This study uses 10 of the 20 UUS registered with the Financial Services Authority. The sample was obtained based on purposive sampling by looking at the publication of GCG reports on the banking site. Using the GCG self-assessment values processed by the simple SPSS 23 linear regression formula, it was found that Good Corporate Governance was not obtained against the Internal Fraud Unit of the Sharia Business.
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Proceedings
International Conference on Community Development (ICCD 2020)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
20 October 2020
ISBN
978-94-6239-253-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.201017.138How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Riyahul Jannah
AU  - Ayu Irmasari Raharjanti
PY  - 2020
DA  - 2020/10/20
TI  - The Effect of Good Corporate Governance on the Internal Fraud in Sharia Business Unit in 2017
BT  - International Conference on Community Development (ICCD 2020)
PB  - Atlantis Press
SP  - 626
EP  - 629
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201017.138
DO  - https://doi.org/10.2991/assehr.k.201017.138
ID  - Jannah2020
ER  -