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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmiah Ekonomi Global Masa Kini
Farah Dwi Puspitasari
Universitas Padjadjaran
Economics, Econometrics & Finance

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Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola Pada Perbankan Syariah di Indonesia Farah Dwi Puspitasari; Citra Sukmadilaga; Indri Yuliafitri
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v11i2.1188

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia. The data analysis method used in this study is multiple linear regression. The results showed that: (1) ownership structure has a significant positive effect on corporate governance disclosure. (2) third party funds has a significant positive effect on corporate governance disclosure.
Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Farah Dwi Puspitasari; Citra Sukmadilaga; Indri Yuliafitri
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6806

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia Bank. The data analysis method used in this study is the multiple linear regression. The results showed that the ownership structure and third party funds have a significant positive effect on corporate governance disclosure.
Co-Authors Citra Sukmadilaga Indri Yuliafitri