PENGARUH KINERJA KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP POTENSI FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Bank Syariah yang Terdaftar di OJK Periode 2015 - 2019)

Abstract

This study aims to analyze the effect of financial performance and corporate governance to potential financial statement fraud. Financial performance is proxied by profitability (ROA), liquidity (FDR), leverage (DER) and corporate governance is proxied by sharia compliance (PSR) and Islamic corporate governance (composite value of self-assessment results) as independent variables. The dependent variable used is financial statement fraud. he sample of this study is Islamic commercial banks registered with otoritas jasa keuangan (OJK) for the 2015-2019. This study uses purposive sampling and based on these criteria financial reporting from 11 companies are collected. The study uses the multiple regressions for the analysis. The results showed that profitability (ROA) had a significant positive effect to the potential of financial statement fraud. Meanwhile, liquidity (FDR), leverage (DER), sharia compliance (PSR), Islamic corporate governance (composite value from self-assessment results) have no effect to the potential of financial statement fraud.