MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)

Abstract

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements. AbstrakSebagai Lembaga perantara keuangan yang berbasis Syariah, Bank umum syariah beroperasi berdasarkan prinsip-prinsip syariah (islam) dan tata caranya didasarkan pada ketentuan Al-Quran dan Hadist. Laporan keuangan dalam akuntansi bank syariah adalah laporan keuangan yang menggambarkan fungsi bank Islam. Namun sektor perbankan justru merupakan sektor yang terbanyak mengalami kasus fraud/kecurangan dibanding sektor-sektor yang lain. Kecurangan laporan keuangan dianggap sebagai resiko karena tidak menjalankan amanah yang menyebabkan laporan keuangan tidak akurat dan melanggar prinsip Syariah. Tujuan penelitian ini adalah untuk mendeteksi kecurangan laporan keuangan dengan analisis fraud diamond dalam perspektif islam melalui financial stability, effective monitoring, rationalization, dan capability dengan tujuan akhir merekomendasikan kebijakan untuk memperbaiki manajemen perbankan Syariah yang sesuai prinsip syariah. Jenis penelitian ini menggunakan jenis penelitian eksplanatori dengan pendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada laporan keuangan 12 Bank

Islamic Principles in Efforts to Prevent Accounting Fraud

“…Islam wants not only to think about capitalist interests, not only to think about the world, but he must also be able to deliver all parties, both management, employees, investors, analysts and accountants to safety and victory in this world and the hereafter. (Febrianto & Fitriana, 2020). In addition, Alfian (2016) states that in the Islamic tradition all ethics that are used as a business framework are built on the basis of sharia.…”

The Performance Of Islamic Banking Based On Sharia Maqashid Index (SMI)

“…13/1 / PBI / 2011 concerning the assessment system for the soundness of commercial banks, the assessment of the soundness of commercial banks includes an assessment of the following factors: 1. Risk Profile Risk profile assessment is an assessment of the risks inherent in bank business activities, both quantifiable and non-quantifiable, which have the potential to affect the bank's financial position (Febrianto & Fitriana, 2020). The indicators used are the risk profile factor, namely the risk of financing which is proxied by Non-Performing Financing and liquidity risk which is proxied by the Financing to Deposit Ratio (FDR).…”

The Influence Of Sharia Compliance, Bank Size And Complexity On Fraud In Sharaia Banks

“…However, various issues remain to emerge and worsen (Muhammad et al, 2019), including fictitious credit score scandals (2013) and cash recreation. Fictitious financing scandals (Ngumar, Fidiana, and Retnani 2019), declaration and credit score card fraud (Rahman and Anwar 2014), economic malfeasance (Mukminin 2018), and clearing failure (Febrianto and Fitriana 2020) have grown to be common issues. Furthermore, this problem decreases customer and public trust (Mukminin 2018;Yuliar and Andraeny 2020), and disrupts purchaser loyalty (Falikhatun and Assegaf 2012).…”

“…However, the dimension that causes fraud in Sharia banking is no longer entirely defined. The dialogue on its reasons in monetary statements (Aminatun and Mukhibad 2021;Febrianto and Fitriana 2020) primarily focuses on its prevention and monetary aspects (Robain 2020). However, a more complete description of this hassle would lessen the hazard and lead to appropriate company governance within Sharia banking (Ngumar et al, 2019).…”