<p>Pentingnya <em>Islamic Corporate Governance</em> bagi perbankan syariah berguna untuk meningkatkan kinerja dan menekan <em>Fraud </em>di dalam perbankan syariah. Penelitian ini memiliki kebaruan dari variabel <em>Islalmic Corporate Governance </em>sebagai variabel pemoderasi. Tujuan penelitian ini menguji dan menganalisis peran kinerja keuangan terhadap fraud. Pengujian selanjutnya untuk menguji dan menganalisis peran <em>Islamic Coporate Governance </em>sebagai variabel pemoderasi pada hubungan kinerja keuangan terhadap fraud. Subyek dalam kerangka penelitian ini berfokus pada perusahaan perbankan syariah selama periode 2016-2022 memiliki populasi 9 perbankan umum syariah. Total sampel yang digunakan sebanyak 63. Metode pemilihan sampel dalam penelitian ini mengunakan <em>Purposive Sampling</em>. Metode yang digunakan adalah kuantitatif, dan metode analisis yang digunakan pendekatan dengan menggunakan software WarpPLS 7.0. Hasil penelitian menunjukan bahwa Peran Kinerja Keuangan berpengaruh positif terhadap <em>Fraud. slamic Corporate Governance </em>mampu memoderasi kinerja keuangan terhadap <em>Fraud. </em>Dari penelitian yang dilakukan menunjukan bahwa pengembangan penelitian menggunakan variabel <em>Islamic Corporate Governance </em>sebagai variabel pemoderasi mendapatkan hasil yang diharapkan.</p><p><em>This research has the novelty of the Islamic corporate governance variable as a moderating variable. This research aims to test and analyse the role of financial performance on fraud. The next test is to try and explore the role of Islamic Corporate Governance as a moderating variable in the relationship between economic performance and fraud. the result of this research can provide important information for sharia banking which is useful for improving performance and suppressing fraud in sharia banking. The subject in this research framework focuses on Sharia banking companies during 2016-2022 with a population of 9 Sharia general banks. The total sample used was 63. The sample selection method in this research used purposive sampling. The method used is quantitative, and the analytical method uses WarpPLS 7.0 software. The research results show that the role of financial performance has a positive effect on fraud. Islamic Corporate Governance can moderate financial performance against Fraud. The research shows that development using the Islamic Corporate Governance variable as a moderating variable obtained the expected results.</em></p>

<p><em>This study examines the impact of financial distress on the going concern audit opinion and the moderator variables of good corporate governance. The purpose of the study shows that the influence of financial difficulties on audit opinions going concern and GCG can moderate the relation of financial difficulties in the audit opinion going concern. The object of energy sector research in 2014 - 2020 with a sample count of 273 purposive samplings. The quantitative method with analysis test tool using WarpPLS 7.0. The results of the analysis of data obtained in this study, namely financial distress have a negative effect on audit opinion going concern, and the proportion of independent board of commissioners and managerial ownership is unable to moderate financial distress on the receipt of audit opinion going concern. However, audit committees and institutional holdings are able to weaken the relationship of financial distress to audit opinion going concern.</em></p><p><em>Studi ini mengkaji perihal pengaruh <em>financial distress </em>pada penerimaan opini audit <em>going concern</em> dengan variabel moderasi <em>good corporate governance</em>. Tujuan studi menunjukkan adanya dampak <em>financial distress </em>pada opini audit <em>going concern</em> serta GCG dapat memoderasi relasi <em>financial distress </em>terhadap opini audit <em>going concern</em>. Objek penelitian sektor energi tahun 2014 2020 dengan jumlah sampel 273 secara purposive sampling. Metode kuantitatif dengan alat uji analisis menggunakan WarpPLS 7.0. Hasil analisis data yang diperoleh pada penelitian ini, yaitu <em>financial distress </em>berpengaruh negatif pada opini audit <em>going concern</em> serta proporsi dewan komisaris independen dan kepemilikan manajerial tidak mampu memoderasi <em>financial distress </em>pada penerimaan opini audit <em>going concern</em>. Namun, komite audit dan kepemilikan institusional mampu memperlemah hubungan <em>financial distress</em> pada opini audit <em>going concern</em>.  </em></p>