<![CDATA[This study examines the effect of Good Corporate Governance (GCG) on earnings quality, with financial performance as a mediating variable from the perspective of Maqashid al-Shariah. Using a quantitative approach, this study analyzes secondary data obtained from the annual financial reports of 10 Islamic commercial banks in Indonesia over the 2019–2023 period. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with WarpPLS version 8.0. The results indicate that GCG has a positive and significant effect on earnings quality (path coefficient = 0.36; p-value = 0.04), while financial performance also has a positive and significant effect on earnings quality (path coefficient = 0.35; p-value = 0.03). Furthermore, financial performance partially mediates the relationship between GCG and earnings quality from the perspective of Maqashid al-Shariah, as indicated by a path coefficient of 0.140 and a p-value of 0.098, with a Variance Accounted For (VAF) value of 48%, indicating partial mediation. This study contributes to the literature by integrating the Maqashid al-Shariah perspective into the relationship between GCG, financial performance, and earnings quality, thereby offering a more comprehensive understanding of corporate governance in Islamic banking. The findings suggest that Islamic banks should strengthen the implementation of GCG to improve financial performance and earnings quality, while regulators are encouraged to incorporate Maqashid al-Shariah principles into governance frameworks.]]>
