Pengaruh Penerapan Peran Komite Audit, Peran Dewan Pengawas Syariah, dan Efektivitas Pengendalian Intern Atas Pelaporan Keuangan terhadap Kualitas Pelaporan Keuangan (Studi Empiris pada Bank Syariah di Indonesia)

This study examines the effect of audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness, on financial reporting quality. The data is taken by questionnaire from 173 employees (group head, division head, and internal auditor), audit committee members, and shari’a supervisory board members of 33 Islamic banking in Indonesian. Research results that used path analysis, show that a positive correlation exists between audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness. There is strongest relationship between shari’a supervisory board role with internal control over financial reporting effectiveness. Furthermore, audit committee role, shari’a supervisory board role, and internal control over financial reporting effectiveness influence financial reporting quality simultaneously. Partially audit committee role, and internal control over financial reporting effectiveness influence financial reporting quality, but statistically shari’a supervisory board role was not significant