dc.contributor.advisor | Reni Yendrawati, Dra., M.Si | |
dc.contributor.author | Sajati, Satrio Hening | |
dc.date.accessioned | 2023-05-04T04:09:19Z | |
dc.date.available | 2023-05-04T04:09:19Z | |
dc.date.issued | 2023-04-05 | |
dc.identifier.uri | http://dspace.uii.ac.id/123456789/44097 | |
dc.description.abstract | This study aims to analyze the effect of financial performance and corporate
governance to potential financial statement fraud. Financial performance is
proxied by profitability (ROA), liquidity (FDR), leverage (DER) and corporate
governance is proxied by sharia compliance (PSR) and Islamic corporate
governance (composite value of self-assessment results) as independent variables.
The dependent variable used is financial statement fraud. he sample of this study is
Islamic commercial banks registered with otoritas jasa keuangan (OJK) for the
2015-2019. This study uses purposive sampling and based on these criteria
financial reporting from 11 companies are collected. The study uses the multiple
regressions for the analysis. The results showed that profitability (ROA) had a
significant positive effect to the potential of financial statement fraud. Meanwhile,
liquidity (FDR), leverage (DER), sharia compliance (PSR), Islamic corporate
governance (composite value from self-assessment results) have no effect to the
potential of financial statement fraud. | en_US |
dc.publisher | Universitas Islam Indonesia | en_US |
dc.subject | Profitability | en_US |
dc.subject | liquidity | en_US |
dc.subject | leverage | en_US |
dc.subject | sharia compliance | en_US |
dc.subject | Islamic corporate governance | en_US |
dc.subject | financial statement fraud | en_US |
dc.title | PENGARUH KINERJA KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP POTENSI FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Bank Syariah yang Terdaftar di OJK Periode 2015 - 2019) | en_US |
dc.type | Thesis | en_US |
dc.Identifier.NIM | 17312374 | |