Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia
This research 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 research i...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2020-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194 |
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| author | Hasna Katsurayya Tettet Fitrijanti Fury Khristianty Fitriyah |
| author_facet | Hasna Katsurayya Tettet Fitrijanti Fury Khristianty Fitriyah |
| author_sort | Hasna Katsurayya |
| collection | DOAJ |
| description | This research 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 research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show 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. |
| format | Article |
| id | doaj-art-358fba08b3d64d9d874bcc9529acf39d |
| institution | Kabale University |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2020-06-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-358fba08b3d64d9d874bcc9529acf39d2025-08-20T03:52:28ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762020-06-0141163110.46367/jas.v4i1.194194Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan MalaysiaHasna Katsurayya0Tettet Fitrijanti1Fury Khristianty Fitriyah2Universitas Padjajaran BandungUniversitas Padjajaran BandungUniversitas Padjajaran BandungThis research 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 research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show 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.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194islamic corporate governance disclosurepsiablockholder ownershipmanagerial ownership |
| spellingShingle | Hasna Katsurayya Tettet Fitrijanti Fury Khristianty Fitriyah Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia JAS (Jurnal Akuntansi Syariah) islamic corporate governance disclosure psia blockholder ownership managerial ownership |
| title | Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia |
| title_full | Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia |
| title_fullStr | Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia |
| title_full_unstemmed | Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia |
| title_short | Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia |
| title_sort | pengaruh deposit structure dan ownership concentration terhadap pengungkapan islamic corporate governance pada bank syariah di indonesia dan malaysia |
| topic | islamic corporate governance disclosure psia blockholder ownership managerial ownership |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/194 |
| work_keys_str_mv | AT hasnakatsurayya pengaruhdepositstructuredanownershipconcentrationterhadappengungkapanislamiccorporategovernancepadabanksyariahdiindonesiadanmalaysia AT tettetfitrijanti pengaruhdepositstructuredanownershipconcentrationterhadappengungkapanislamiccorporategovernancepadabanksyariahdiindonesiadanmalaysia AT furykhristiantyfitriyah pengaruhdepositstructuredanownershipconcentrationterhadappengungkapanislamiccorporategovernancepadabanksyariahdiindonesiadanmalaysia |