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

DOI

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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 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  - 10.2991/assehr.k.201017.138
ID  - Jannah2020
ER  -