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All Journal Jurnal Ilmiah Ekonomi Islam Neraca International Journal of Business, Management and Economics Jurnal Nasional Manajemen Pemasaran dan SDM Khidmatan Cakrawala: Jurnal Studi Islam Robust: Research of Business and Economics Studies Prosiding University Research Colloquium IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah West Science Interdisciplinary Studies West Science Interdisciplinary Studies Wahana Islamika: Jurnal Studi Keislaman Journal of Community Empowerment Khidmatan Stability: Journal of Management and Business
Nur Kholidah
Program Studi Ekonomi Syariah, Fakultas Ekonomika Dan Bisnis, Universitas Muhammadiyah Pekajangan Pekalongan, Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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The Impact of Professionalism (Itqan) on the Quality of Financial Reporting in Islamic Financial Institutions Junaidi Junaidi; Yayah Ikhda Nevia; Nur Kholidah
West Science Interdisciplinary Studies Vol. 4 No. 10 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i10.3205

Abstract

This study aims to examine the relationship between professionalism (itqan) and financial reporting quality in Sharia financial institutions in Indonesia. Employing a quantitative approach with an explanatory research design, data were collected from 85 respondents through structured questionnaires using a five-point Likert scale. Professionalism (itqan) was measured through professional competence, accuracy, responsibility, integrity, work discipline, and commitment to excellence, while financial reporting quality was assessed through relevance, faithful representation, comparability, verifiability, timeliness, understandability, and transparency. Data were analyzed using descriptive statistics, validity and reliability tests, regression diagnostics, and simple linear regression with SPSS version 25. The results indicate that professionalism (itqan) has a positive and statistically significant relationship with financial reporting quality, with a regression coefficient of 0.303, a t-value of 3.391, and a significance value of 0.001. The coefficient of determination (R² = 0.122) indicates that professionalism explains 12.2% of the variation in perceived financial reporting quality. These findings highlight the importance of integrating Islamic professional ethics with technical competence to strengthen financial reporting practices. The study contributes to Islamic accounting literature by positioning itqan as a distinct professional construct associated with financial transparency, reliability, and institutional accountability.
Co-Authors Amat Sukani Andika Tri Prasetya Pamungkas Ayesha Nur Salma Cholisa Rosanti Cholisa Rosanti danny kurniawan Fadli Hudaya Fikky Aryudha Haifah Nabilatu Azizah Haifah Nabilatul Azizah Ilham Naufal Ramadhan Junaidi Junaidi Khoirul Fatah Leni Susanti Leni Susanti Miftachul Azzahra Miftahur Rahman Hakim Muftikhatul Aeni Muhammad Arif Rahman Muhammad Arifianto Muhammad Arifiyanto Muhammad Wildan Purnama Nilla Mekar Mawaryani Nurul Khasanah Panca Kurniati Qurotul Aini Qurotul Aini Riza Mukhayati Rozikin Susiatmi, Sandi Ari Widya Wurry Pratiwi Yayah Ikhda Nevia yohani Yohani