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DC Field | Value | Language |
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dc.contributor.author | Suryanto, Tulus | - |
dc.contributor.author | Ridwansyah, Ridwansyah | - |
dc.date.accessioned | 2018-04-27T09:32:42Z | - |
dc.date.available | 2018-04-27T09:32:42Z | - |
dc.date.issued | 2016 | - |
dc.identifier.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. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/29617 | - |
dc.description.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. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Banks and banking -- Islamic countries | en_GB |
dc.subject | Banks and banking -- Religious aspects -- Islam | en_GB |
dc.subject | Accounting -- Standards -- Islamic countries | en_GB |
dc.subject | Financial statements -- Standards | en_GB |
dc.subject | Fraud investigation | en_GB |
dc.title | The Shariah financial accounting standards : how they prevent fraud in Islamic banking | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 19, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ,_19(4)_-_A12.pdf | 313.26 kB | Adobe PDF | View/Open |
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