Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/29617
Title: The Shariah financial accounting standards : how they prevent fraud in Islamic banking
Authors: Suryanto, Tulus
Ridwansyah, Ridwansyah
Keywords: Banks and banking -- Islamic countries
Banks and banking -- Religious aspects -- Islam
Accounting -- Standards -- Islamic countries
Financial statements -- Standards
Fraud investigation
Issue Date: 2016
Publisher: University of Piraeus. International Strategic Management Association
Citation: Suryanto, T., & Ridwansyah, R. (2016). The Shariah financial accounting standards : how they prevent fraud in Islamic banking. European Research Studies Journal, 19(4), 140-157.
Abstract: This study aims to investigate the influence of Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah to the prevention of fraud in Islamic banks in Indonesia. Sampling using saturated sample or the entire population of as many as 48 people include auditors in Islamic banking and Islamic Supervisory Board analysis tool using regression analysis using F test and t test with SPSS ver.17.00. The results showed that the Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah simultaneously affect the prevention of fraud in Islamic banks. Islamic financial accounting standards have significant effect on the prevention of fraud in Shariah banks. Variables such as independence of the partial Shariah Supervisory Board has no effect on the prevention of fraud in Shariah banks while Islamic auditor competence variables have partially significant effect on the prevention of fraud in Shariah banks.
URI: https://www.um.edu.mt/library/oar//handle/123456789/29617
Appears in Collections:European Research Studies Journal, Volume 19, Issue 4

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