Pengaruh Islamic Corporate Governance dan Accounting Ethics terhadap Financial Reporting Quality dengan Fraud Prevention dan Internal Control Effectiveness sebagai Variabel Moderasi

Aminatuzzuhriyeh, Aminatuzzuhriyeh (2026) Pengaruh Islamic Corporate Governance dan Accounting Ethics terhadap Financial Reporting Quality dengan Fraud Prevention dan Internal Control Effectiveness sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to examine the effect of Islamic Corporate Governance and Accounting Ethics on Financial Reporting Quality, with Fraud Prevention and Internal Control Effectiveness as moderating variables in Islamic financial institutions in Indonesia. Design/methodology/approach – This study employed a quantitative approach using primary data derived from questionnaire data collected in previous research. The respondents consisted of Presidents Directors, General Managers, and Managers working in Islamic banks, Islamic multifinance companies, and Islamic insurance companies registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK). A total of 197 respondents were included in this study. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings – The results indicate that Islamic Corporate Governance, Accounting Ethics, and Fraud Prevention have a significant positive effect on Financial Reporting Quality, whereas Internal Control Effectiveness has no significant effect. The moderation analysis reveals that Fraud Prevention strengthens the effect of Accounting Ethics on Financial Reporting Quality. However, Fraud Prevention does not strengthen the relationship between Islamic Corporate Governance and Financial Reporting Quality. Likewise, Internal Control Effectiveness does not strengthen the relationships between either Islamic Corporate Governance or Accounting Ethics and Financial Reporting Quality. Originality/value – This study contributes to the literature on Islamic accounting, Islamic Corporate Governance, Accounting Ethics, Fraud Prevention, Internal Control Effectiveness, and Financial Reporting Quality in Islamic financial institutions. Furthermore, the findings provide practical implications for the management of Islamic financial institutions and regulators in strengthening the implementation of Islamic corporate governance, accounting ethics, and fraud prevention strategies to enhance financial reporting quality.

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