ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA TAHUN 2017-2021)

Authors

  • Peni Dwi Lestari Universitas Islam Malang, Indonesia
  • Dwiyani Sudaryanti Universitas Islam Malang
  • M. Agus Salim Universitas Islam Malang

DOI:

https://doi.org/10.28944/reflektika.v17i1.975

Keywords:

Fraud Diamond, Financial Report Fraud, Islamic Commercial Banks

Abstract

Cheating in Islam is a disgraceful act that is prohibited. Fraud perpetrated on the company leads to financial reports. This fraud will cause harm because it is only concerned with one-sided needs with the aim of making a profit. The purpose of this article is to analyze Fraud Diamond Analysis in an Islamic Perspective to Detect Financial Statement Fraud (Empirical Study of Islamic Commercial Banks in Indonesia 2017-2021). The results of the study stated that the (ROA) variable partially had a positive effect on (F-Score). Variable (BDOUT), partially has no positive effect on (F-Score). variable (TATA) partially has a positive effect on (F-Score). And the variable (DCHANGE) partially has no positive effect on (F-Score).

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Published

2022-07-01

Issue

Vol. 17 No. 1 (2022)

Section

Articles

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