Abstract:
This study aims to investigate the influence of spiritual values on work motivation, management control, and the
quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured
using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by
four formative indicators, namely, compensation, recognition, work experience, and openness. Management control
variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and
finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable,
understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from
three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of
data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work
motivation, management control, and quality of financial information. The results of this study showed that the
manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media
as motivation and management control, but directly spiritual values are not able to influence the quality of financial
information. While work motivation and management control significantly influence the quality of financial
information.
