Proceedings of the 2022 Brawijaya International Conference (BIC 2022)

<Previous Article In Volume
Next Article In Volume>

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

Authors
Sophia Andini1, *, Made Sudarma2, Endang Mardiati2, Syaiful Iqbal2
1Universitas Multimedia Nusantara, Jakarta, Indonesia
2Universitas Brawijaya, Malang, Indonesia
*Corresponding author. Email: sophia.andini@lecturer.umn.ac.id
Corresponding Author
Sophia Andini
Available Online 30 April 2023.
DOI
10.2991/978-94-6463-140-1_11How to use a DOI?
Keywords
sharia governance; sharia compliance; quality of financial statement; AAOIFI; islamic banking
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 April 2023
ISBN
978-94-6463-140-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-140-1_11How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sophia Andini
AU  - Made Sudarma
AU  - Endang Mardiati
AU  - Syaiful Iqbal
PY  - 2023
DA  - 2023/04/30
TI  - Sharia Governance and Compliance Towards the Financial Statement Quality of Islamic Banking
BT  - Proceedings of the 2022 Brawijaya International Conference (BIC 2022)
PB  - Atlantis Press
SP  - 102
EP  - 111
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-140-1_11
DO  - 10.2991/978-94-6463-140-1_11
ID  - Andini2023
ER  -