Title: EXTENT OF SHARIA BANK CORPORATE GOVERNANCE DISCLOSURES: THE ROLE OF SHARIA BANK SIZE, MUSLIM BOARD OF DIRECTORS, AND SHARIA SUPERVISORY BOARD
Author: RIZKI AMALIA ELFITA
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Information disclosure is very important for company management to carry out in global economic uncertainty, especially for banking companies which face the greatest level of risk. One way to fulfill this information disclosure is by disclosing corporate governance. Islamic bank management's efforts to disclose corporate governance are strongly influenced by internal factors within Islamic banks, including: company size, Muslim board of directors, and sharia supervisory board. The aim of this research is to empirically test the influence of the size of a sharia bank, Muslim board of directors and sharia supervisory board on the extent of corporate governance disclosure. The population in this research is sharia banking companies registered in Southeast Asia from 2013 to 2017 with 160 company data. The sample was selected using the purposive sampling method. The data used in this research was analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 24.0 software. The results of the research show that there are 121 sample company data from Islamic banks that meet the purposive sampling criteria set out in the research. The research results prove that the size of the sharia bank, the Muslim board of directors, and the sharia supervisory board have a positive effect 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/
