Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

The Influence of Shariah Supervisory Board Characteristics and Bank Size Toward Fraud

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341086,
        author={Iwan  Fakhruddin and Rafli  Hafiz and Ani  Kusbandiyah and Tiara  Pandansari},
        title={The Influence of Shariah Supervisory Board Characteristics and Bank Size Toward Fraud},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={shariah supervisory board level of fraud shariah compliance},
        doi={10.4108/eai.2-8-2023.2341086}
    }
    
  • Iwan Fakhruddin
    Rafli Hafiz
    Ani Kusbandiyah
    Tiara Pandansari
    Year: 2024
    The Influence of Shariah Supervisory Board Characteristics and Bank Size Toward Fraud
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341086
Iwan Fakhruddin1,*, Rafli Hafiz1, Ani Kusbandiyah1, Tiara Pandansari1
  • 1: Universitas Muhammadiyah Purwokerto
*Contact email: my_fakhruddin@yahoo.com

Abstract

The purpose of this study is to formulate educational aspects, the number of DPS member meetings and bank size, which may affect the level of fraud. Meanwhile, the sample used in this study is an Islamic Commercial Bank (BUS) in Indonesia for the 2017-2020 period. This research was conducted by Model Test and t test. The F test is used to see whether the model used to test the effect of Educational Qualification, Number of Sharia Supervisory Board Meetings, Sharia Supervisory Board and Bank Size on the level of bank fraud is considered good (fit test). Test the model using the level of confidence (level of significance) 5% (0.05). While the t test is used to test the significant influence of Educational Qualification, Number of Sharia Supervisory Board Meetings and Bank Size on the Bank's Fraud Level partially. Testing is done with the help of SPSS. The results of the study show that educational qualifications and the number of Sharia Supervisory Board meetings have no effect on the level of fraud. While the size of the Bank has an effect on the level of fraud