Image of Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Kepatuhan Syariah Berdasarkan Standar AAOIFI Pada Bank Umum Syariah di Indonesia

SKRIPSI AKS

Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Kepatuhan Syariah Berdasarkan Standar AAOIFI Pada Bank Umum Syariah di Indonesia

ABSTRACT

This research aims to determine the factors that influence the level of
disclosure of sharia compliance based on AAOIFI standards in Sharia Commercial
Banks in Indonesia during the 2019-2022 period. The independent variables used
are the size of the sharia supervisory board, the size of the board of commissioners,
the size of the audit committee, institutional ownership and company size.
Meanwhile, the dependent variable used is disclosure of sharia compliance based
on AAOIFI standards.
The population in this research is Sharia Commercial Banks (BUS) in
Indonesia. Sampling was carried out using the purposive sampling method. The
research samples obtained were 11 Sharia Commercial Banks (BUS). The research
method used is quantitative data analysis techniques by using panel data regression
tests using the e-views application.
The research results show that the variables of sharia supervisory board
size and institutional ownership have a significant effect on the level of disclosure
of sharia compliance based on AAOIFI standards. Meanwhile, the variables of
board of commissioners size, audit committee size, and company size have no
significant effect on the level of disclosure of sharia compliance based on AAOIFI
standards.

Key words: Sharia compliance, size of the sharia supervisory board, size of the
board of commissioners, size of the audit committee, institutional ownership,
company size.

Ketersediaan

Tidak ada salinan data

Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 WAS f 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 112 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar