THE IMPACT OF RELIGIOSITY ON PERCEPTIONS OF THE ROLE OF INDEPENDENT COMMISSIONERS IN THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN SHARIA FINANCIAL ENTITIES IN INDONESIA

Authors

  • Mohamad Heykal Doctorate Student In Accounting Concentration, Faculty of Economics and Business , Trisakti University.
  • Khomsiyah Khomsiyah Faculty Member in Accounting Department Faculty Of Economics and Business, Trisakti University

DOI:

https://doi.org/10.21512/jafa.v10i1.9713

Keywords:

Religiosity, Governance, Understanding, Accounting, Sharia

Abstract

The aim of this research is to analyze whether there is an impact of religiosity as well as understanding of Islamic accounting and finance concepts on perceptions of the role of independent commissioners in relation to corporate governance in Islamic financial entities in Indonesia. The research uses primary data by distributing questionnaires to employees in Islamic financial institutions. The results showed that religiosity had a positive and significant effect on perceptions of the role of independent commissioners in corporate governance in Islamic financial institutions, while an understanding of Islamic accounting and finance did not show a significant effect. Research has not been able to prove whether the quality of financial reports can moderate the level of understanding of Islamic accounting and finance because the data obtained from the questionnaire comes from a limited number of Islamic financial institutions.

Dimensions

Plum Analytics

References

Adnan,M.A & M Gaffikin, 1997,” The Shariah, Islamic Banks and Accounting Concept and Practices, paper presented at Accounting, Commerce and Finance; The Islamic Perspective International Conference, University Of Western Sydney, 1997

Archer, Simon,Rifaat Abdel Karim & Talla El Dehani 1998 ,” Financial Contracting, Governance Structure and The Accounting Regulation Of Islamic Banks: An Analysis In Terms Of Agency Theory and Transaction Cost

Asih, Daru, 2015,“ Dimensi-Dimensi Spiritualitas dan Religiusitas Dalam Keperilakuan Konsumen”, Tinjauan Literatur, Program Doktor Managemen FEB Universitas Gajah Mada

Augustine, Yvonne & Robert Kristaung, 2013,” Metodologi Penelitian Bisnis Dan Akuntansi “ Penerbit Dian Rakyat, Jakarta

Chapra, M.U & Ahmed, H, 2002 ,” Corporate Governance in Islamic Financial Institutions”, Research and Training Institute Islamic Development Bank, Jeddah

Ecip, S Sinansari et al, 2002,” Ketika Bagi hasil Tiba;Perjalanan 10 Tahun Bank Muamalat,PT Bank Muamalat

Ghozali, Imam & Hengky Latan,2015,”Partial Least Square,Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS Untuk Penelitian Empiris, Badan Penerbit Universitas Diponegoro

Jensen, M, & Meckeling,W 1976,” Theory Of The firm: Managerial behaviour, agency cost and ownership structure”, Journal Of Financial Economics, Vol 3,pp 305-60

Kamayanti, Ari, 2016 “ Metodologi Konstruktif Riset Akuntansi Membumikan Religiositas, Yayasan Rumah Peneleh

Khan, Tariqullah, 2008, “ Corporate Governance In Islamic Bank “, GDLN IRTI Distance Learning

Kanagaretnam Kiridaran, Gerald J Lobo dan Chong Yang, 2013,”Religiosity & Earnings Managenent, International Evidence From The Banking Industry”

Lewis, Mervyn K, 2005, “ Islamic Corporate Governance,” Review Of Islamic Economics, Vol 9 No 1, 2005

Menouar, El Yasemin, 2014, “ ”, Berstellman Stiftung

Murwaningsari, Etty, 2010,” The Relationship Of Corporate Governance, Corporate Social Responsibilities,Indonesian Management and Accounting Research Vol 9 No 1

Murwaningsari, Etty & Sistya Rachmawati, 2017,” The Influence Of Capital Intensity and Investment Opportunity Set Toward Conservatism With Managerial Ownership and Moderating Variable

Pearce, JA II & Zahra, SA (1992),” Board Composition from a strategic contingency perspective”, Journal Of Management Studies, Vol 29 No 4,pp 411-38

Pamungkas, Imam Dapit, 2014,”Pengaruh Religiusitas & Rasionalisasi Dalam Mencegah & Mendeteksi Kecenderungan Kecurangan Akuntansi”,Jurnal Ekonomi dan Bisnis Volume 15

Rahman, Abdul Rahim Abdul” Contribution Of The Islamic Principle Of Maaliah”, IIUM Journal Of Economics and Management

Rustiana, Siti Hamidah, 2016,The Development Of Syariah Accounting In Indonesia, International Journal Of Business, Economics and Law, Vol 9, Issue 5.

Sakti, Muhammad Rizki Prima & Azhar Mohamad,2018,” Efficiency, Stability and Asset Quality of Islamic Vis a Vis Conventional Banks”, Journal Of Islamic Accounting and Business Research, Vol 9 No 3

Sari,Synthia, Engkos Kuncoro & Haryadi Sarjono,2014,” ICMLG 2014 Proceeding of the 2nd International Conference Of Management

Sekaran, Uma, 2013 “ Research Methods For Business-A Skill Building Approach, Wiley, USA

Tapanjeh, Abdussalam Mahmud Abu, 2009 “ Corporate Governance From The Islamic Perspective, A Comparative Analysis With OECD Principles”,Critical Perspective On Accounting

Tomar, Shouruq & Adel Bino, 2012,” Corporate Governance and Bank Performance: Evidence From Jordan Banking Industry”, Jordan Journal Of Business Administration, Vol 8 No 2

Zubairu, Umaru Mustapha & Olalekan Busra Sakariyau, 2016 : The Relationship Between Religiosity & Academic Performance Amongst Accounting Students”, International Journal Of Evaluation & Research In Education,Vol 5, N0 2, June 2016

Downloads

Published

2023-06-27
Abstract 90  .
PDF downloaded 102  .