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All Journal ACCOUNTHIK : Journal of Accounting and Finance
Pratama, Ovill
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Economics, Econometrics & Finance Social Sciences

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The Influence of Board Character and Institutional Ownership on Operational Risk Disclosure in Sharia Commercial Banks in Indonesia Anggraeni, Dian Yuni; Nurhanifah, Afifa; Pratama, Ovill; Astari, Sylvi; Melati, Irma
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research aims to determine the influence of board character as measured by the size of the Sharia supervisory board, the size of the board of commissioners, the size of the board of directors, and institutional ownership. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.
Co-Authors Afifa Nurhanifah Anggraeni, Dian Yuni Astari, Sylvi Melati, Irma