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

Fira Rakhmatika, NIM.: 21108040008 (2026) PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KEY AUDIT MATTERS (KAMs) PADA BANK SYARIAH DI GULF COOPERATION COUNCIL (GCC). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

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