Sharia Governance and Compliance Towards the Financial Statement Quality of Islamic Banking

Sophia Andini (), Made Sudarma, Endang Mardiati and Syaiful Iqbal
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Sophia Andini: Universitas Multimedia Nusantara
Made Sudarma: Universitas Brawijaya
Endang Mardiati: Universitas Brawijaya
Syaiful Iqbal: Universitas Brawijaya

A chapter in Proceedings of the 2022 Brawijaya International Conference (BIC 2022), 2023, pp 102-111 from Springer

Abstract: Abstract The study aims to investigate whether governance and compliance in term of sharia affect the financial statement quality of Islamic banking in Indonesia using the AAOIDI Index standard remodelling as disclosure in Islamic banking financial statement. The sample of this study used 14 Islamic banks in Indonesia for six years. This study uses multiple linear regression to analyse the data. The results explain that sharia governance consisting of the Audit Committee does affect the financial statement quality of Islamic Banking. Yet, the Sharia Supervisory Board does not affect the financial statement quality of Islamic Banking. In addition, Sharia compliance which consists of profit-sharing ratio affects the financial statement quality. However, the audit quality does not affect the financial statements quality of Islamic Banking in Indonesia.

Keywords: sharia governance; sharia compliance; quality of financial statement; AAOIFI; islamic banking (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-140-1_11

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DOI: 10.2991/978-94-6463-140-1_11

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