Pengaruh Kepatuhan Syariah, Pengungkapan Etika Bisnis Islam Dan Islamic Social Responsibility Terhadap Kualitas Laporan Keuangan Bank Syariah Di Indonesia

Abstract

Financial statement quality is an important aspect of maintaining transparency, accountability, and stakeholder trust in the Islamic banking industry. In addition to complying with accounting standards, Islamic Commercial Banks are required to implement Sharia principles, Islamic business ethics, and social responsibility, which may influence the quality of financial information presented. This study aims to analyze the effect of Sharia Compliance, Islamic Business Ethics Disclosure, and Islamic Social Responsibility (ISR) on the Quality of Financial Statements of Islamic Commercial Banks in Indonesia during the 2020–2024 period. This study employs a quantitative associative approach with a sample of 14 Islamic Commercial Banks selected using purposive sampling. Secondary data were obtained from annual reports, financial statements, sustainability reports, Sharia governance reports, and official publications of the Financial Services Authority. After data elimination and outlier removal, 59 observations were analyzed using multiple linear regression with the assistance of SPSS. The results show that Sharia Compliance has a positive and significant effect on financial statement quality. In contrast, Islamic Business Ethics Disclosure and ISR have negative and significant effects on financial statement quality, indicating potential impression management and legitimacy management practices by bank management in response to external pressures during the observation period. These findings emphasize the importance of strengthening Sharia compliance while demonstrating that broader ethical and social responsibility disclosures do not necessarily reflect improved financial information quality. Therefore, Islamic banks need to ensure that ethical and ISR disclosures are implemented substantively and integrated with transparency and reliability in financial reporting.