The Impact of Professionalism (Itqan) on the Quality of Financial Reporting in Islamic Financial Institutions

This study aims to examine the relationship between professionalism (itqan) and financial reporting quality in Sharia financial institutions in Indonesia. Employing a quantitative approach with an explanatory research design, data were collected from 85 respondents through structured questionnaires using a five-point Likert scale. Professionalism (itqan) was measured through professional competence, accuracy, responsibility, integrity, work discipline, and commitment to excellence, while financial reporting quality was assessed through relevance, faithful representation, comparability, verifiability, timeliness, understandability, and transparency. Data were analyzed using descriptive statistics, validity and reliability tests, regression diagnostics, and simple linear regression with SPSS version 25. The results indicate that professionalism (itqan) has a positive and statistically significant relationship with financial reporting quality, with a regression coefficient of 0.303, a t-value of 3.391, and a significance value of 0.001. The coefficient of determination (R² = 0.122) indicates that professionalism explains 12.2% of the variation in perceived financial reporting quality. These findings highlight the importance of integrating Islamic professional ethics with technical competence to strengthen financial reporting practices. The study contributes to Islamic accounting literature by positioning itqan as a distinct professional construct associated with financial transparency, reliability, and institutional accountability.