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
Abstract :
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.
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.
