Pengaruh Islamic Corporate Governance, Sharia Compliance Dan Whistleblowing System Terhadap Fraud Pada Bank Umum Syariah Di Indonesia Periode 2020-2024

Abstract

Sharia Commercial Banks are financial institutions that conduct their operations based on Sharia principles. The prevalence of fraud cases within Sharia Commercial Banks demonstrates that, despite employing Sharia-compliant operational systems, these banks remain susceptible to fraud. This study aims to examine the influence of Islamic Corporate Governance, Sharia Compliance, and Whistleblowing Systems on fraud in Sharia Commercial Banks in Indonesia. The study employs a quantitative method using secondary data. Panel data regression analysis is used as the analytical method. The population consists of all Sharia Commercial Banks registered with the Financial Services Authority (OJK) between 2020 and 2024. The sample was selected using purposive sampling, resulting in a total of seven Sharia Commercial Banks observed over a five-year period. The results indicate that Islamic Corporate Governance has a positive and significant effect on fraud, whereas Sharia Compliance and Whistleblowing Systems do not have a significant effect on fraud. However, the three independent variables Islamic Corporate Governance, Sharia Compliance, and Whistleblowing Systems collectively exert a significant influence on fraud.