PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL RESPONSIBILITY TERHADAP FRAUD DENGAN INTERNAL CONTROL SEBAGAI MODERASI

MUHAMMAD, AMIN MULIA and Media, Kusumawardani (2025) PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL RESPONSIBILITY TERHADAP FRAUD DENGAN INTERNAL CONTROL SEBAGAI MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

Abstract: This study aims to analyze the influence of Islamic Corporate Governance (ICG) and Islamic Social Responsibility (ISR) on fraud in Islamic banks in Indonesia, as well as examine the moderating role of internal control in these relationships. This research employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks registered with the Financial Services Authority (OJK). The sample consists of five Islamic banks selected through purposive sampling. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The results reveal that both the board of commissioners and Islamic Social Responsibility have a positive and significant influence on fraud. In contrast, the board of directors, Sharia supervisory board, and audit committee do not have a significant effect. Internal control only moderates the relationship between the audit committee and fraud, but does not significantly moderate the relationship of other variables with fraud. Keywords: Islamic Corporate Governance, Islamic Social Responsibility, Fraud, Internal Control, Islamic Banks, Moderated Regression Analysis.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Corporate Governance, Islamic Social Responsibility, Fraud, Internal Control, Bank Syariah, Moderated Regression Analysis.
Subjects:	H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Amin Mulia
Date Deposited:	25 Jul 2025 07:05
Last Modified:	25 Jul 2025 07:05
URI:	http://repository.unsri.ac.id/id/eprint/180304

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