Analisis Pengungkapan Tata Kelola Bank Syariah di Indonesia Periode 2010 - 2012
| Main Authors: | , CAHYO LUTHFI ADIONO, , Mahfud Sholihin, Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/123961/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64079 |
Daftar Isi:
- The high risk of profit-sharing contract calls for the need of good corporate governance practice and reporting in Islamic banks. This research is aimed to explore the corporate governance disclosure of Indonesian Islamic commercial banks in their annual report for 2010, 2011, and 2012 using content analysis method. The annual report of nine of eleven Islamic commercial banks listed on Bank Indonesia is compared with fifteen indicators taken from Bank Indonesia Regulation Number 11/33/PBI/2009. It is revealed that Bank Syariah Mandiri, BCA Syariah, and Bank Muamalat Indonesia get the highest disclosure scores, while Bank Syariah Bukopin scores the highest disclosure growth. The policy on remuneration, frequency of meetings of the Board of Commissioners, and fund distribution for social causes are disclosed more than other indicators. The level and growth of corporate governance disclosure of Islamic banks in Indonesia isn�t virtually high. The result of this research shows the need to increase the quality of corporate governance disclosure in Islamic banks� annual reports.