THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA
This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islam...
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| Format: | Article |
| Language: | Indonesian |
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Fakultas Ekonomi dan Bisnis Islam
2019-12-01
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| Series: | I-Economics: A Research Journal on Islamic Economics |
| Online Access: | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/4082 |
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| author | Ana Santika Ruslan Abdul Ghofur |
| author_facet | Ana Santika Ruslan Abdul Ghofur |
| author_sort | Ana Santika |
| collection | DOAJ |
| description | This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in Islamic banking are currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah compliance on Islamic banking. The banks still have to improve the level of compliance with the principles of sharia and also do activities to the prevention of fraud. |
| format | Article |
| id | doaj-art-d2b1faccf08a4cb98f3b09134d5d7703 |
| institution | Kabale University |
| issn | 2548-5601 2548-561X |
| language | Indonesian |
| publishDate | 2019-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Islam |
| record_format | Article |
| series | I-Economics: A Research Journal on Islamic Economics |
| spelling | doaj-art-d2b1faccf08a4cb98f3b09134d5d77032025-08-20T03:44:04ZindFakultas Ekonomi dan Bisnis IslamI-Economics: A Research Journal on Islamic Economics2548-56012548-561X2019-12-015210211510.19109/https://doi.org/10.19109/ieconomics.v5i2.40822952THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIAAna Santika0Ruslan Abdul Ghofurfaculty of sharia economics postgraduate uin raden diamond Lampung. IndonesiaThis study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) simultaneously no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and no significant effect on the variable fraud. From the results of t test variable Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), and Islamic Investment Ratio (IIR) no effect and not significant on the variable fraud. Based on the results of the above analysis in the absence of such influence caused, the activities in Islamic banking are currently carrying out compliance on sharia principles, because the lower the level of fraud the higher the level of shariah compliance on Islamic banking. The banks still have to improve the level of compliance with the principles of sharia and also do activities to the prevention of fraud.https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/4082 |
| spellingShingle | Ana Santika Ruslan Abdul Ghofur THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA I-Economics: A Research Journal on Islamic Economics |
| title | THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA |
| title_full | THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA |
| title_fullStr | THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA |
| title_full_unstemmed | THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA |
| title_short | THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA |
| title_sort | influence of sharia complaince against fraud on the sharia banks in indonesia |
| url | https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/4082 |
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