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All Journal Jurnal Biologi dan Pembelajarannya (JBP) KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ekonomi dan Bisnis Islam Pedagogi Hayati Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Educational Research and Evaluation Jurnal Pendidikan Jurnal Biogenerasi Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan BIOCHEPHY: Journal of Science Education Jurnal Kolaboratif Sains IJCR (Indonesian Journal of Chemical Research) Jurnal Sapta Agrica International Journal of Economics (IJEC) Neo Journal of economy and social humanities Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Lead Journal of Economy and Administration Journal of Educational Management and Strategy Jurnal Pengabdian Harapan Ibu (JPHI) Jurnal Administrasi Profesional Jurnal Al Kahfi : Jurnal Pendidikan Agama Islam JAWI : Journal of Ahkam Wa Iqtishad Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Serambi Biologi Riemann : Research of Mathematics and Mathematics Education Jurnal Ekonomi, Akuntansi dan Perpajakan Journal Economic Business Innovation Bioteach : Biology and Biology Education Journal PESHUM Bioconsortium : Biological Research and Education Management Dynamics: International Journal of Management and Digital Sciences Cognitive Journal of Social, Education and Religious Studies
Syamsurizal
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Journal : Journal Economic Business Innovation

 1 
Sharia Governance Climate, Psychological Safety, and AuditorDiscretionary Disclosure Behavior Yanti, Novi; Syamsurizal; Mohammed Sultan Saif, Gehad
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.339

Abstract

Purpose — This study examines how oversight leadership openness, management dominance pressure, governance transparency climate, and auditor moral courage influence auditor discretionary disclosure behavior within Sharia-governed financial institutions. Design/methodology/approach — Drawing on psychological safety theory, accountability and authority perspectives, and ethical leadership theory integrated with Islamic governance principles, this research employs a quantitative approach using survey data from governance and audit professionals in two emerging Islamic financial contexts. Findings — The findings indicate that leadership openness, transparency climate, and moral courage positively enhance discretionary disclosure, whereas management dominance pressure suppresses it. Crucially, psychological safety emerges as a central explanatory mechanism that translates governance conditions into disclosure behavior. The moderating role of Sharia governance ethical climate appears limited, suggesting that ethical norms function more as foundational governance values rather than as interactional amplifiers in this specific behavioral context. Originality/value — This study contributes to governance and auditing literature by integrating relational safety mechanisms with Sharia-based oversight principles. It offers a novel perspective by identifying psychological safety as the primary conduit through which governance structures and individual ethical capacities shape disclosure behavior, moving beyond purely structural or compliance-based views of Sharia auditing. Implications — The results offer practical implications for strengthening transparency, accountability, and ethical reporting in Islamic financial institutions. They suggest that to improve disclosure, organizations must prioritize cultivating a psychologically safe environment and reducing management dominance, rather than relying solely on formal ethical codes or structural compliance.
Co-Authors Abdul Razak Abdul Razak Afni, Refni Syahleli Amalia Nasution, Riska Andriani, Annisa Ardi Ardi Ardi Atika Adiputri Augustia, Venitalitya AYU LESTARI, PRAMUSINTA Azzahrianto, Octavia Putri Bagus Ridwan Wibisono Caniago, Aspizain Chaerunisyah, Ana Delvia, Melda Des M. Desminar Desvita Maharani Dwi Firda Efendi, Sahrul Elisa Aulia Elma Rida Yanti Erwin Permana Fadilla Afani FAJRINA, SUCI Fatimah Malini Lubis Fiqran Mau Ratu Wara Firdaus Firdaus , Risya Zahrotul Firdaus Firdaus Fitri Arsih Fitrianingsih Fitrianingsih Harahap, Titi Martini Helendra Helsa Rahmatika Hendri Sayuti Ida Elfira Iffah Fuztu Warobil Ka'bah Indrayani IRDAWATI Iswantir M Ita Soegiarto Jaffar, Mohammad Najib Jivi, Rizka Amadea Khaidir Khairatunnisa Koko Haryono Kresy Monery Sitompul Linda Advinda Lufri Lufri Mailizarni Mardiana Ikhwan Masrizal Masrizal Maulamin, Taufan Mega Sintia Nur Karisma Mikra, Dini Pebrianti Mohammed Sultan Saif, Gehad Moralita Chatri Movitaria, Mega Adyna Muammar Khaddafi Muhammad Jufri Muhammad Rafil Mujito Mujito Mulia, Nanta Mustika, Niken Nadya Amanda Nita Anggraini Noer Fhadya Dwi Aninda Noorsidi Aizuddin Bin Hj. Mat Noor Novi Yanti Novia Erlinda Nur Rismawati Nurasina Nurdin Ihsan Nurmalah Oktavia Dewi Afja Pawisari Prihatmadji, Wiwiet Puput Ayu Putri, Nur Aisyah Rahmi, Fitri Olvia Rahminda Relsas Yogica, Relsas Reni Alfionora Ria Anggriyani Rika Sasralina Roshita Putri, Nazzla Sadli, Nurul Kamilah Salman Sani K, Fathnur Saputra, Edriagus Septiana, Yulda Dina Shifa Sabilla Hanum Shifa Syahira Sholichin, Muhamad Siti Khalisa Naurah Rahayu Sofa , Nidia SRI ASTUTIK, HENY Sumadi, Suhartini Surawan Syaflin Halim Titi Martini Uce Lestari Utomo , Wahyudi Verina, Fira Violita walyafi, delvina Wida Banar Kusumaningrum Willa Wirdhatul Jannah Yarsa Erianti Yuliawati Yuni Ahda Zahra, Luthfiah Zaimsyah, Annisa Masruri Zhuliansyah, Teddy Rahmat