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

In: Proceedings of the 2022 Brawijaya International Conference (BIC 2022)

Author

Listed:
  • Sophia Andini

    (Universitas Multimedia Nusantara)

  • Made Sudarma

    (Universitas Brawijaya)

  • Endang Mardiati

    (Universitas Brawijaya)

  • Syaiful Iqbal

    (Universitas Brawijaya)

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.

Suggested Citation

  • Sophia Andini & Made Sudarma & Endang Mardiati & Syaiful Iqbal, 2023. "Sharia Governance and Compliance Towards the Financial Statement Quality of Islamic Banking," Advances in Economics, Business and Management Research, in: Yusfan Adeputera Yusran & Femiana Gapsari Madhi Fitri & Titin Andri Wihastuti & Fajar Ari Nugroho & (ed.), Proceedings of the 2022 Brawijaya International Conference (BIC 2022), pages 102-111, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-140-1_11
    DOI: 10.2991/978-94-6463-140-1_11
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