Abstract:
Purpose
The financial performance of Islamic financial institutions is fully supported by the spiritual values of
employees who have work motivation and are also supported by management control. The purpose of
this study was to examine the relationship between spiritual values on work motivation, management
control, and the quality of financial information at Islamic financial institutions in Indonesia.
Design/methodology/approach
The research method uses a quantitative approach with multiple regression analysis. Data were analyzed
using partial least squares (PLS). Data collection uses a questionnaire distributed to 125 respondents
consisting of three financial institutions in Indonesia, namely sharia pawnshops, sharia insurance and
sharia banking.
Finding
The results of this study indicate that spiritual values with indicators such as shiddiq, amanah, fathanah
and tabliq do not have a direct influence on the quality of financial information with indicators such as
relevant, comparable, understandable or consistent. The effect will be seen when the spiritual values
variable is mediated by work motivation with indicators of compensation, recognition, work experiences
and openness and management control with indicators of planning, implementing, evaluating and
supervision. The results of this study also indicate that the quality of financial information is directly
influenced by employee motivation and management control.
Research Limitation/Implication
This article is still constrained by the number of respondents who are scattered only in Makassar City, so
the results of this study are not necessarily in accordance with the same case in other places that are not
necessarily.
Originality/Value
The results of this study are purely the work of an Islamic financial institution background in the city of
Makassar which is different from several other papers
