Authors:
Citra Sukmadilaga
and
Tri Utami Lestari
Affiliation:
Department of Accounting, Faculty of Economics and Business, Universitas Padjadjaran and Bandung, Indonesia
Keyword(s):
Corporate governance disclosure, Corporate governance strength, Mudharabah investment account, Sharia supervisory board strength, Size of the Islamic Bank.
Abstract:
Islam encourages people to do business activities (trying) to meet the economic needs. Conventional finance is the basic function of the concept of borrowing with the consequences of their interest payments and uncertainties. From the viewpoint of Islam, it is something that is forbidden. It attracted the attention of practicing Muslim to make Islamic financial institutions are implemented based on Islamic principles in the provision of services. The purpose of this paper is to explore the perceived importance of management about various corporate governance disclosure dimensions being practiced in the Indonesian Islamic banking context. Based on the results of research on the influence of corporate governance strength, shariah supervisory board strength, mudharabah investment account, and size of the islamic bank toward the corporate governance disclosure in Islamic Bank in Indonesia, conclusions can be drawn in accordance with the formulation of research problems is corporate gover
nance strength, shariah supervisory board strength, mudharabah investment account and size of the islamic bank simultaneously have a significant influence on corporate governance disclosure. Corporate governance strength and mudharabah investment account partially has a positive significant effect toward corporate governance disclosure, and sharia supervisory board strength has a negative effect toward corporate governance disclosure, however size of the Islamic Bank has no influence toward corporate governance disclosure.
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