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Pendeteksian Fraud Diamond Theory Terhadap M-Score Dengan Profit And Loss Sharing Sebagai Variabel Moderasi Pada Perbankan Syariah

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"Goal: This study aims to determine the effect of detecting fraud using the Fraud Diamond
Theory on the M-Score, with Profit and Loss Sharing as a Moderating Variable in Islamic
banking in Indonesia during the period 2020–2022.
Method: This research is a quantitative study using secondary data from quarterly annual
reports of companies for the period 2020–2022. The sampling method used is purposive
sampling, resulting in a research sample of 5 companies or a total of 60 sample data
points.
Fact/Finding: The study results show that External Pressure, Change of Auditor, and
Change of Board Director have an impact on the M-Score. Additionally, the Change of
Board Director, moderated by Profit and Loss Sharing, weakens its relationship with
the M-Score. Meanwhile, Financial Stability, Ineffective Monitoring, and Profit and Loss
Sharing do not affect the M-Score. Furthermore, Financial Stability, External Pressure,
Ineffective Monitoring, and Change of Auditor, when moderated by Profit and Loss
Sharing, neither strengthen nor weaken their relationship with the M-Score"

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Availability

Detail Information

Series Title

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Call Number

REF 657.45 MAN a

Publisher

Bogor : Universitas Tazkia., 2025

Collation

MES

Language

Indonesia

ISBN/ISSN

NIM.2110405044

Classification

657.45

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

Financial Stability
M-Score
External Pressure
Fraud Diamond
Ineffective Monitoring
Change of Auditor
Change of Board Director
Profit and Loss Sharing

Specific Detail Info

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Statement of Responsibility

Aldrin Manaf

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