Factors that Affect Islamic Corporate Governance

Citra Sukmadilaga, Tri Utami Lestari

2017

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 governance 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.

Download


Paper Citation


in Harvard Style

Sukmadilaga C. and Lestari T. (2017). Factors that Affect Islamic Corporate Governance.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 112-117. DOI: 10.5220/0007077801120117


in Bibtex Style

@conference{iciebp17,
author={Citra Sukmadilaga and Tri Utami Lestari},
title={Factors that Affect Islamic Corporate Governance},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={112-117},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007077801120117},
isbn={978-989-758-315-5},
}


in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Factors that Affect Islamic Corporate Governance
SN - 978-989-758-315-5
AU - Sukmadilaga C.
AU - Lestari T.
PY - 2017
SP - 112
EP - 117
DO - 10.5220/0007077801120117