The Relationship Between BOD Ethical Commitment and Risk Management and Internal Control System with the Performance of Shariah-Compliant Companies

Shariah companies need to maintain good performance ensure the sustainability of companies. operate based on Islamic moral foundations, specifically in terms their accountability and transparency which are considered as key values that be when conducting business operations. However, corruption cases can affect Studies have shown Shariah-compliant underperforming compared conventional counterparts. Therefore, objective this study is examine whether BOD ethical commitment (corporate ethics values, action promote ethics, code whistleblowing policy) risk management internal control system (content, implementation, role, objective, framework separation section) will Data was collected from 2019 annual reports 60 manufacturing analysed using Smart Partial Least Square. The found Ethical Commitment (whistleblowing Risk Management Internal Control System (separation control) a significant relationship with performance. implies shariah-compliant should focus disclosure policy for them improve information, help confidence market invest