180 July 2021 | Volume 5 | Issue 2 Journal of accounting Science/ jas.umsida.ac.id/index.php/jas RESEARCH ARTICLE published: 31 July 2021 doi: 10.21070/jas.v5i2.1342 Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah Lidia Desiana*, Dinnul Alfian Akbar, M Rifky Romadhon Alfaridzie Universitas Islama Negeri Raden Fatah Palembang, Indonesia ISSN 2548-3501 (online) Edited by: Eny Maryanti Reviewed by: Sarwenda B. *Correspondence: Lidia Desiana lidiadesiana_uin@radenfat ah.ac.id Received: 7 April 2021 Accepted: 21 June 2021 Published: 31 July 2021 Citation: Desiana, Alfian, Alfaridzie (2021) Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud. Keywords: Corporate Governance, Shariah Compliance, Financial Statement Fraud Penelitian ini menguji Pengaruh Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah Periode 2015-2019. Variabel independen pada penelitian ini adalah Corporate Governance dan shariah compliance diproksikan dengan Islamic Income Ratio, Profit Sharing Ratio dan Islamic Investment Ratio. Sedangkan variabel dependen yang digunakan adalah Financial Statement Fraud pada bank umum syariah. Populasi pada penelitian ini adalah seluruh Bank Umum Syariah (BUS). Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel sebanyak 12 bank umum syariah dengan banyak data yaitu 60. Hasil penelitian ini menunjukkan Islamic Income Ratio berpengaruh terhadap Financial Statement Fraud, sedangkan Profit Sharing Ratio, Islamic Investment Ratio dan Corporate Governance tidak berpengaruh terhadap Financial Statement Fraud. Keywords: Corporate Governance, Shariah Compliance, Financial Statement Fraud.