Published: 2025-12-01

Pengaruh Leverage, Profitabilitas, dan Kepemilikan Manajerial terhadap Integritas Laporan Keuangan Menurut Perspektif Islam (Studi pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2020-2024)

DOI: 10.35870/jemsi.v11i6.4813

Hana Hanifah, Suhendar Suhendar, Sania Nuraziza
  • Hana Hanifah: UIN Raden Intan Lampung
  • Suhendar Suhendar: UIN Raden Intan Lampung
  • Sania Nuraziza: UIN Raden Intan Lampung
JEMSI Volume 11 Nomor 6 Desember 2025
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Abstract

The integrity of financial statements reflects the honesty and transparency in presenting accurate financial information. In the context of Islamic banking, financial statement integrity holds critical importance as it is closely linked to Islamic principles such as amanah (trustworthiness) and justice. This study aims to analyze the effect of leverage, profitability, and managerial ownership on the integrity of financial statements in Islamic Commercial Banks in Indonesia during the 2020–2024 period from an Islamic perspective. The research employs a quantitative descriptive approach using secondary data collected from annual reports and corporate governance disclosures. The analysis method used is multiple linear regression assisted by SPSS version 26. The results show that leverage has a negative and significant effect on financial statement integrity, while profitability does not have a significant effect. Meanwhile, managerial ownership has a positive and significant effect on the integrity of financial statements. These findings indicate that capital structure and managerial ownership play a more dominant role in maintaining the quality of Islamic financial reporting. Therefore, strengthening Islamic governance with a strong emphasis on accountability and transparency is essential to support the integrity of financial statements in accordance with Islamic values.

Keywords

Leverage; Profitability; Managerial Ownership; Financial Statement Integrity; Islamic Perspective

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Hanifah, H., Suhendar, S., & Nuraziza, S. (2025). Pengaruh Leverage, Profitabilitas, dan Kepemilikan Manajerial terhadap Integritas Laporan Keuangan Menurut Perspektif Islam (Studi pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2020-2024). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5316-5329. https://doi.org/10.35870/jemsi.v11i6.4813
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 6 (2025)

  • Section: Articles

  • Published: 2025-12-01

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Author Biographies
Hana Hanifah, UIN Raden Intan Lampung
Google Scholar ResearchGate ORCID

Akuntansi Syariah, Fakultas Ekonomi dan Bisnis, UIN Raden Intan Lampung, Bandar Lampung, Lampung, Indonesia.

Suhendar Suhendar, UIN Raden Intan Lampung
Google Scholar ResearchGate ORCID

Akuntansi Syariah, Fakultas Ekonomi dan Bisnis, UIN Raden Intan Lampung, Bandar Lampung, Lampung, Indonesia.

Sania Nuraziza, UIN Raden Intan Lampung
Google Scholar ResearchGate ORCID

Akuntansi Syariah, Fakultas Ekonomi dan Bisnis, UIN Raden Intan Lampung, Bandar Lampung, Lampung, Indonesia.

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