Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia

JAS (Jurnal Akuntansi Syariah)

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Field Value
 
Title Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia
 
Creator Katsurayya, Hasna
Fitrijanti, Tettet
Fitriyah, Fury Khristianty
 
Subject Islamic Corporate Governance Disclosure
PSIA
Blockholder Ownership
Managerial Ownership
 
Description This research aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG.
 
Publisher LPPM Publishing & Printing
 
Date 2020-06-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194
10.46367/jas.v4i1.194
 
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June; 16-31
2657-1676
2549-3086
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194/202
 
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)
http://creativecommons.org/licenses/by-nc-sa/4.0/
 

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