This study aims to determine the influence of Sharia Compliance, internal control systems, and Good Corporate Governance on the occurrence of Fraud in Islamic Commercial Banks during the period 2020 to 2024. The general problem in this study is Given that Islamic institutions should operate according to Islamic ethical and moral principles. However, in recent years there have been a number of cases of conditions (fraud) that have occurred in Islamic Commercial Banks and in the 2020-2024 BUS financial reports that contained internal fraud in BUS. This shows that the emergence of fraud figures every year shows that internal supervision and control in Islamic banking still have weaknesses. This study aims to determine the influence of Sharia Compliance, internal control systems, and Good Corporate Governance on the occurrence of Fraud in Islamic Commercial Banks during the period 2020 - 2024. The analysis technique used is panel data regression. The population in this study includes all Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2020 - 2024. The sample was selected using the purposive sampling method, and 9 Islamic Commercial Banks were obtained as samples over a five-year period. The results of the study indicate that Sharia Compliance and internal control systems do not have a significant effect on Fraud. Meanwhile, Good Corporate Governance has a negative and significant effect on Fraud, which means that the better the corporate governance, the less likely Fraud is to occur in Islamic Commercial Banks.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Sharia Compliance, sistem pengendalian internal, dan Good Corporate Governance terhadap terjadinya fraud di Bank Umum Syariah selama periode 2020 hingga 2024. Permasalahan umum pada penelitian ini adalah Mengingat lembaga syariah seharusnya beroperasi sesuai prinsip etika dan moral Islam. Namun, beberapa tahun terakhir masih ditemukan sejumlah kasus kecurangan (fraud) yang terjadi di Bank Umum Syariah serta pada laporan keuangan BUS 2020 – 2024 yang terdapat fluktuasi internal fraud di BUS. Hal ini menunjukkan munculnya angka fraud pada setiap tahunnya menunjukkan bahwa pengawasan dan pengendalian internal pada perbankan syariah masih memiliki kelemahan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Sharia Compliance, sistem pengendalian internal, dan Good Corporate Governance terhadap terjadinya fraud di Bank Umum Syariah selama periode 2020 - 2024. Teknik analisis yang digunakan adalah regresi data panel. Populasi dalam penelitian ini mencakup seluruh Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020 – 2024. Sampel dipilih menggunakan metode purposive sampling, dan diperoleh sebanyak 9 Bank Umum Syariah sebagai sampel selama periode lima tahun. Hasil penelitian menunjukkan bahwa Sharia Compliance dan sistem pengendalian internal tidak berpengaruh signifikan terhadap fraud. Sementara itu, Good Corporate Governance berpengaruh negatif dan signifikan terhadap fraud, yang berarti semakin baik tata kelola perusahaan, maka semakin kecil kemungkinan terjadinya fraud di Bank Umum Syariah.