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primary topic: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC)

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC)
type: Thesis
type: Article
abstract: This study aims to analyze the effect of Sharia Supervisory Board characteristics, consisting of size, meeting frequency, cross membership, and expertise, on the disclosure of Key Audit Matters (KAMs) in Islamic banks in the Gulf Cooperation Council (GCC). This study uses a quantitative approach with panel data regression methods. The sample consists of 22 pure Islamic banks in six Gulf Cooperation Council (GCC) countries (Saudi Arabia, United Arab Emirates, Qatar, Kuwait, Bahrain, and Oman) during the period 2022–2024, resulting in 66 observations. Secondary data were obtained from published annual reports and audit reports. Data analysis was performed using the Chow test, Lagrange Multiplier (LM), Hausman, and panel data regression model estimation with a random effects model. The results show that, simultaneously, the characteristics of the Sharia Supervisory Board do not have a significant effect on the disclosure of Key Audit Matters (KAMs). Partially, only the cross-membership variable has a significant negative effect at α = 10%, while the size of the Sharia Supervisory Board, meeting frequency, and expertise have no significant effect. The structural and demographic characteristics of the Sharia Supervisory Board, such as size, meeting frequency, and formal educational background, are not yet major determining factors in influencing the extent of Key Audit Matters (KAMs) disclosure.
date: 2026-01-27
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
has version: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
has published: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
has document: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
subject: 297.273 Islam dan Ilmu Ekonomi, Perbankan Syariah, Lembaga Keuangan Syariah

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
type: Document
has file: 21108040008_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040008_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040008 Fira Rakhmatika
type: Person
given name: NIM.: 21108040008
family name: Fira Rakhmatika

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
islightbox thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
ispreview thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
ismedium thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
issmall thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
islightbox thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
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PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
ispreview thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
has file: preview.jpg
has part: preview.jpg

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
ismedium thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
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PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Other)
type: Document
is version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
is volatile version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
issmall thumbnail version of: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC) (Text)
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primary topic: PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC)

297.273 Islam dan Ilmu Ekonomi, Perbankan Syariah, Lembaga Keuangan Syariah
type: Concept