Bagaimana Deposit Structure dan Ownership Concentration Memengaruhi Pengungkapan Islamic Corporate Governance? - Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fiitriyah (Jurnal Akuntansi dan Keuangan Islam, 2020)
This study 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 study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows 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. Penelitian ini bertujuan untuk mengetahui pengaruh Deposit Structure dan Ownership Structure terhadap pengungkapan Islamic Corporate Governance (ICG). Deposit Structure diproksikan dengan persentase Profit Sharing Investment Account (PSIA) terhadap aset, adapun Ownership Structure yang digunakan dalam penelitian ini adalah Blockholder Ownership dan Kepemilikan Manajerial. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan analisis kuantitatif. Populasi dari penelitian ini adalah perbankan syariah di Indonesia dan Malaysia. Sampel sebanyak 22 bank syariah selama periode 2013-2017. Alat analisis yang digunakan adalah uji asumsi klasik, analisis regresi data panel dengan uji hipotesis uji t dan uji F. Hasil penelitian menunjukkan bahwa secara simultan Profit Sharing Investment Account, Blockholder Ownership dan Kepemilikan Manajerial berpengaruh signifikan terhadap pengungkapan ICG. Secara parsial Profit Sharing Investment Account berpengaruh positif signifikan terhadap pengungkapan ICG, Blockholder Ownership berpengaruh positif signifikan terhadap pengungkapan ICG, sedangkan Kepemilikan Manajerial tidak berpengaruh terhadap pengungkapan ICG.