The Role of Islamic Bank Management Commitment During the Covid 19 Pandemic to Produce Quality Accounting Information

This study aims to find out how the role of Islamic bank management commitment in Aceh during the COVID-19 pandemic in producing quality accounting information. The development of knowledge from this research by verifying the concept of management commitment of Islamic banks in Aceh during the COVID-19 pandemic to produce quality accounting information. Empirical evidence in the field is a way of verifying it as a result of research, which is empirical evidence of the concepts that have been studied and is expected to show that quality accounting information is obtained from good management commitment. Through this model framework, it can provide solutions in overcoming problems in the quality of accounting information. The use of research methods based on descriptive methods and explanatory research methods is a method of wanting to get basic answers about cause and effect by analyzing the causes of phenomena in the concepts raised in this study, how to collect data by distributing questionnaires to management in Islamic banks in Aceh, data processed by using covariate-based Partial Least Square (PLS) statistics. From data processing, it can be concluded that the commitment of Islamic bank management will produce optimal quality accounting information during the Covid 19 pandemic.