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Indri Yuliafitri
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran, Jl. Dipati Ukur No. 35 Bandung, 40132, Jawa Barat, Indonesia
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Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola pada Bank Syariah di Indonesia Puspitasari, Farah Dwi; Sukmadilaga, Citra; Yuliafitri, Indri
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 Abestian, Geovan Isnaen Ahmad Luqman Hakim Ahmad Luqman Hakim, Ahmad Luqman Alifia Aulia Putri Amrania, Gia Kardina Arie Indra Rivaldi Armania, Gia Kardina Prima Armania, Gia Prima Arum Kanti, Runita ASMA NUR KHOIRIYAH Auni Alifah Sukirman Cahya Irawadi Chairia Chairia Citra Sukmadilaga Citra Sumakdilaga Dewi Kania Sugiharti DIMAS RUSVIANTO Dini Rosdini Euis Nurhayati Euis Nurhayati Fadiyah Hani Sabila Faoziah Ulfah Fatmawati Farah Dwi Puspitasari Fatmawati, Faoziah Ulfa Fazriah, Siti Fitri Fadilah Gia Kardina Prima A Gia Kardina Prima Amrania Hani Meilita Purnama Hani Meilita Purnama Subardi Hartanto, Ghani Satria I Gusti Agung Komang Diafari Djuni Hartawan Irawadi, Cahya Ismail, Shafinar Ken Paramitha Aryana Lathifah, Ressy Siti Melinda Rahman Memed Sueb Nabela Hapsari Nabela Hapsari Nabela Hapsari Naza Azella Ilma Agnia Nurhayati, Euis Pratama, Novio Dyfa Puspitasari, Farah Dwi Putri, Sabina Achmalia Raafi Melati Putri Raden Firsa Uladhiya Ulfa Ramadhan, Bayu Ramadhani, Saltsa Aulia Elena Ramdhani, Rully Herdita Ressy Siti Lathifah Rully Herdita Ramadhani Runita Arum Kanti Sabila, Fadiyah Hani Sri Mulyani Sri Mulyani Sumakdilaga, Citra Wibowo, Bambang Aji Zahrotul Fajriyah, Siti