Title: EXTENSION OF CORPORATE GOVERNANCE DISCLOSURE IN ISLAMIC BANKS: THE ROLE OF ISLAMIC BANKS' SIZE, MUSLIM BOARD OF DIRECTORS, AND SHARIA SUPERVISORY BOARD

Authors: RIZKI AMALIA ELFITA

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

Information disclosure is crucial for company management amidst global economic uncertainty, particularly for banking companies facing the highest levels of risk. One way to achieve this is through corporate governance disclosure. Islamic bank management's efforts to disclose corporate governance are strongly influenced by internal factors within the bank, including company size, a Muslim board of directors, and a sharia supervisory board. The purpose of this study is to empirically examine the influence of Islamic bank size, a Muslim board of directors, and a sharia supervisory board on the extent of corporate governance disclosure. The population of this study was 160 listed Islamic banking companies in Southeast Asia between 2013 and 2017. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was performed using SPSS 24.0 software. The results showed that 121 sample companies from Islamic banks met the purposive sampling criteria established in the study. The research results prove that the size of Islamic banks, the Muslim board of directors, and the sharia supervisory board have a positive influence on the extent of corporate governance disclosure.

Keywords: the size of Islamic banks, Muslim board of directors, the broad sharia supervisory board of corporate governance disclosures

Sources: http://repository.unair.ac.id/80364/