ANALISIS TINGKAT PENGUNGKAPAN RISIKO OPERASIONAL BANK UMUM SYARIAH PERIODE 2015-2019

Jurnal Ekonomi Syariah Teori dan Terapan

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Title ANALISIS TINGKAT PENGUNGKAPAN RISIKO OPERASIONAL BANK UMUM SYARIAH PERIODE 2015-2019
 
Creator Putri, Reza Rahmania
Filianti, Dian
 
Description ABSTRAKPenelitian ini bertujuan untuk menginvestigasi pengaruh dari Dewan Pengawas Syariah (DPS), efisiensi, profitabilitas, dan ukuran perusahaan secara simultan dan parsial terhadap pengungkapan risiko operasional pada perbankan syariah di Indonesia. Metode yang digunakan adalah metode kuantitatif. Teknik analisis data akan menggunakan analisis statistik deskriptif, analisis regresi data panel, koefisien determinasi (R2), serta uji F dan uji t. Teknik penentuan sampel yang digunakan adalah teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, efisiensi, jumlah anggota DPS dan frekuensi rapat DPS secara simultan berpengaruh signifikan terhadap pengungkapan risiko operasional. Secara parsial, ukuran perusahaan dan frekuensi rapat Dewan Pengawas Syariah berpengaruh positif dan signifikan, sedangkan efisiensi berpengaruh negatif dan signifikan. Profitabilitas dan jumlah anggota Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap pengungkapan risiko operasional. Penelitian ini memberikan kontribusi terhadap pengetahuan mengenai keputusan pengungkapan risiko operasional perbankan syariah dan dapat menjadi rujukan bagi akademisi, pemerintah, investor syariah, dan stakeholders perbankan syariah dalam mengetahui indikator-indikator yang mempengaruhi pengungkapan risiko operasional perbankan syariah.Kata Kunci: risiko operasional, Dewan Pengawas Syariah, efisiensi, profitabilitas, ukuran perusahaan. ABSTRACTThis study aims to investigate the effect of the Sharia Supervisory Board, efficiency, profitability, and firm size simultaneously and partially on operational risk disclosure in Islamic banking in Indonesia. The method used is a quantitative method. The data analysis technique will use descriptive statistical analysis, panel data regression analysis, coefficient of determination (R2), as well as F test and t test. The sampling technique used is purposive sampling technique. The results of this study indicate that company size, profitability, efficiency, number of members of the Sharia Supervisory Board and the frequency of meetings of the Sharia Supervisory Board simultaneously have a significant effect on operational risk disclosure. Partially, company size and frequency of Sharia Supervisory Board meetings have a positive and significant effect, while efficiency has a negative and significant effect. Profitability and the number of members of the Sharia Supervisory Board have no significant effect on the disclosure of operational risk. This research contributes to knowledge about decisions on disclosure of Islamic banking operational risk and can be a reference for academics, government, sharia investors, and sharia banking stakeholders in knowing the indicators that affect the disclosure of Islamic banking operational risks.Keywords: Operational Risk, Sharia Supervisory Board, Efficiency, Profitability, Firm Size.DAFTAR PUSTAKAAbdullah, M., Shahimi, S., & Ghafar Ismail, A. (2011). Operational risk in Islamic banks: Examination of issues. Qualitative Research in Financial Markets, 3(2), 131–151. https://doi.org/10.1108/17554171111155366Adelopo, I. (2011). Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting, 27(2), 338–345. https://doi.org/10.1016/j.adiac.2011.08.009Ajija, S. R., Sari, D. W., Setianto, R. H., & Primanti, M. R. (2011). Cara cerdas menguasai Eviews. Jakarta: Salemba Empat.Aminah, S., Erina, N., Khairudin, & Damayanti, T. (2019). 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Depok: Universitas Indonesia.Pradnyani, I. G. A. A., & Sisidyani, E. A. (2015). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan ukuran dewan komisaris pada pengungkapan tanggung jawab sosial perusahaan. E-Jurnal Akuntansi, 11(2), 384–397.Saufanny, A. D., & Khomsatun, S. (2019). Corporate governance dan pengungkapan manajemen risiko bank syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 5(1), 47–61. https://doi.org/10.35836/jakis.v5i1.13Yuanisa, L. (2019). Pengaruh kepemilikan institusional dan tata kelola perusahaan terhadap pengungkapan risiko operasional perbankan syariah. Skripsi tidak diterbitkan. Yogyakarta: Universitas Islam Indonesia.
 
Publisher Universitas Airlangga
 
Contributor
 
Date 2021-09-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-journal.unair.ac.id/JESTT/article/view/27871
10.20473/vol8iss20215pp655-668
 
Source Jurnal Ekonomi Syariah Teori dan Terapan; Vol 8, No 5 (2021): September-2021; 655-668
2502-1508
2407-1935
 
Language eng
 
Relation https://e-journal.unair.ac.id/JESTT/article/view/27871/pdf
https://e-journal.unair.ac.id/JESTT/article/downloadSuppFile/27871/9366
https://e-journal.unair.ac.id/JESTT/article/downloadSuppFile/27871/9367
 
Rights Copyright (c) 2021 Reza Rahmania Putri
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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