Fraud is an act of deviation or omission that is deliberately carried out to trick, deceive, or manipulate a company carried out by irresponsible human resources. This study aims to examine the effect of the Board of Directors, Board of Commissioners, Sharia Supervisory Board, Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Zakat Performance Ratio (Z…