Disclosure of Islamic Corporate Governance of Sharia Bank in Indonesia (Explores the Disclosure Practices of Islamic Corporate Governance in State-owned Sharia Banks and Private Sharia Banks in Indonesia)

Authors : Mustakim Muchlis; Mediaty; Kartini; Abdul Hamid Habbe

Volume/Issue : Volume 6 - 2021, Issue 5 - May

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3cxLc83

This study explores the disclosure practices of Islamic Corporate Governance of state-owned Sharia banks and private Sharia banks in Indonesia. This research is quantitative with the content analysis method on disclosing Islamic Corporate Governance practices of state-owned Sharia banks and private Sharia banks in Indonesia during 2015-2019. The results showed that ICG disclosure in state-owned Sharia banks has a higher level of disclosure than private Sharia bank. The results of this study are indicated by the greater average disclosure values of state-owned Sharia banks in four dimensions, namely the dimensions of Sharia Supervisory Board, Directors Board, Committee Board, and Internal Control and External Audit dimensions, while private Sharia bank only has a disclosure value that is better on the dimension of Commissioners Board.

Keywords : Islamic Corporate Governance; Sharia Bank; Disclosure; State-Owned Sharia Bank; Private Sharia Bank.


Paper Submission Last Date
30 - September - 2021

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