The Effect of Good Corporate Governance on the Internal Fraud in Sharia Business Unit in 2017
Riyahul Jannah, Ayu Irmasari Raharjanti
Available Online 20 October 2020.
- https://doi.org/10.2991/assehr.k.201017.138How to use a DOI?
- good corporate governance, internal fraud, Islamic, financial institution
- 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.
- 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 -