Beyond compliance: interpretive content analysis of shariah governance disclosures in Indonesian Islamic banks

Prasojo, Prasojo and Rosman, Romzie and Wijayanti, Dwi Marlina and Anggara Putra, Rosyid Nur and Syarifah, Lailatis (2026) Beyond compliance: interpretive content analysis of shariah governance disclosures in Indonesian Islamic banks. Jurnal Dinamika Akuntansi dan Bisnis, 13 (1). pp. 91-112. ISSN 2355-9462 E-ISSN 2528-1143

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Abstract

This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster analysis to assess reporting practices. Two disclosure tendencies emerge: strategic disclosure and transitional compliance. Banks with stronger SSB characteristics tend to present more developed disclosure narratives, while formal governance structures alone show weaker associations. The findings suggest that disclosure quality reflects institutional capability and supervisory practices beyond structural arrangements.

Item Type:	Article (Journal)
Uncontrolled Keywords:	AAOIFI, disclosure quality, Islamic banks, narrative analysis, shariah governance
Subjects:	H Social Sciences > HG Finance > HG3368 Islamic Banking and Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	PROF. DR. ROMZIE ROSMAN
Date Deposited:	25 Jul 2026 19:45
Last Update:	25 Jul 2026 19:45
Queue Number:	2026-07-Q4221
URI:	http://irep.iium.edu.my/id/eprint/130141

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