Abstrak
Setiap bank yang beroperasi, termasuk bank umum syariah, berpotensi mengalami risiko kecurangan. Kasus kecurangan yang terjadi di Bank Umum Syariah dari tahun 2022 hingga 2024. Penelitian ini bertujuan untuk menganalisis pengaruh indikator kepatuhan Syariah, yang diukur dengan Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR), dan Zakat Performance Ratio (ZPR), terhadap kecurangan.
Sumber data sekunder diambil dari situs web Otoritas Jasa Keuangan (OJK), di mana 14 Bank Umum Syariah menyampaikan laporan keuangan lengkap kepada OJK selama periode tiga tahun. Hal ini menghasilkan sampel sebanyak 40 yang dipilih menggunakan metode purposive sampling. Analisis dilakukan dengan menggunakan regresi data panel dengan Eviews 12. Hasil penelitian menunjukkan bahwa IsIVR berpengaruh positif terhadap kecurangan, sedangkan IIR, PSR, dan ZPR tidak berpengaruh signifikan. Secara simultan, semua variabel independen berpengaruh positif dan signifikan terhadap kecurangan di Bank Umum Syariah.
Referensi
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