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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JASF (Journal of Accounting and Strategic Finance)
Annuar, Hairul Azlan
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Impact of Corporate Governance Mechanisms on the Audit Fees of Islamic Banks: Evidence from Malaysia Vendy, Vicky; Ahmad, Maslina; Annuar, Hairul Azlan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.490

Abstract

This study examines the influence of corporate governance (CG) structures on audit processes, specifically regarding audit fee pricing within Malaysian Islamic banking (IB) institutions. This research employs panel data from 16 Islamic banks in Malaysia covering the period from 2011 to 2017. Fixed effects specifications are used to estimate the model of regression. The results show a significant negative relationship between audit fees and the independence of audit committees (AC) and the expertise of Shariah committees (SC). The majority of CG variables, however, do not exhibit any substantial relationships with audit fees. The results suggest that a lower-intensity audit is demanded by the agents of internal governance in a highly-regulated industry, possibly due to regulatory supervision and the monitoring of audits overlap. This is the first study on audit fees using IB as the study sample which incorporate and examine SC as one of the unique CG mechanisms that have not been explored in audit fee literature. This paper provides support for the recommendations of the MCCG 2017 and 2021, which involved the step-up practice in relation to the need to establish AC composed only of independent directors. By improving the monitoring function and perhaps lowering the control risk, this AC composition will help organizations receive lower audit fees from their external auditors.
Disclosure of BMTI: One Size Does Not Fit All? Rahmawati, Rahmawati; Ab. Rashid, Hafiz Majdi; Annuar, Hairul Azlan; Siraj, Siti Alawiyah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 15 No. 2 (2023)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v15i2.35238

Abstract

Abstract. Micro, small, and medium-sized businesses are defined differently indifferent parts of the world because of their disparities in economic development.However, the accounting requirements for those three are the same. This study examines the differences in the disclosure of micro, small, and medium Baitul Maal Wat Tamwil Institutions (BMTI). A total of 206 annual reports of BMTIs in Indonesia were divided based on the size of BMTI and then measured in terms of the extent and quality of disclosure by using 60 items under four dimensions of disclosure: general, financial, social, and Shariah compliance. This study used descriptive statistics analysis as well as one-way analysis of variance (ANOVA). The result showed that the micro BMTIs should be grouped into small-scale enterprises while the medium BMTIs are classified into one broad category. Therefore, regulators should establish size-based reporting standards into two classified entities to foster the growth of BMTIs from micro to small, and medium to big sizes.  Abstrak. Usaha mikro, kecil, dan menengah didefinisikan secara berbeda diberbagai belahan dunia karena adanya perbedaan dalam pembangunan ekonomi. Di sisi lain, tidak ada persyaratan akuntansi yang berbeda untuk tiga ukuran. Penelitian ini mengkaji perbedaan pengungkapan Lembaga Baitul Maal Wat Tamwil (BMTI) mikro, kecil, dan menengah. Sebanyak 206 laporan tahunan BMTI di Indonesia dibagi berdasarkan besar kecilnya BMTI, diukur luasnya dan kualitas pengungkapannya dengan menggunakan 60 item yang termasuk dalam empat dimensi: pengungkapan kepatuhan umum, keuangan, sosial dan syariah. Penelitian ini menggunakan analisis statistik deskriptif serta analisis varian satu arah (ANOVA). Hasil penelitian menunjukkan bahwa BMTI mikro dikelompokkan ke dalam usaha skala kecil sedangkan BMTI menengah dikelompokkan ke dalam satu kategori besar. Oleh karena itu. regulator perlu menetapkan standar pelaporan berdasarkan ukuran menjadi dua klasifikas usaha dan untuk mendorong pertumbuhan BMTI dari ukuran mikro ke kecil dan menengah ke besar.
Co-Authors Ab. Rashid, Hafiz Majdi Ahmad, Maslina Rahmawati, Rahmawati Siraj, Siti Alawiyah Vicky Vendy