<![CDATA[This study examined the associations of Quality of Islamic Financial Report Information and Financial Transparency with the Effectiveness of Financial Performance Analysis and assessed whether Financial Analysis Competence statistically mediated these relationships. A quantitative explanatory survey used data from 300 Islamic bank employees working in finance, accounting, audit, risk, or performance-analysis functions. Respondents were selected purposively, and the questionnaire contained 26 reflective indicators rated on a five-point Likert scale. The model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. All indicator loadings exceeded 0.70, composite reliability ranged from 0.913 to 0.957, AVE ranged from 0.636 to 0.760, and HTMT values ranged from 0.074 to 0.549. Financial Analysis Competence was positively associated with analysis effectiveness (β = 0.427, p < .001). Quality of Islamic Financial Report Information and Financial Transparency were also positively associated with Financial Analysis Competence (β = 0.275 and 0.358) and with analysis effectiveness (β = 0.134 and 0.164). The indirect associations through Financial Analysis Competence were significant for information quality (β = 0.117, p < .001) and transparency (β = 0.153, p < .001), while both direct paths remained significant. Within the limits of a cross-sectional survey, the findings indicate that Financial Analysis Competence has a significant statistical mediating role in the relationship between the financial information environment and the Effectiveness of Financial Performance Analysis.]]>
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