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AYU AMRINA ROSADA
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ANALYSIS OF FACTORS INFLUENCING THE ISLAMIC CORPORATE GOVERNANCE DISCLOSURE INDEX OF ISLAMIC BANK IN ASIA
Abstrak (Bhs. Indonesia)
The purpose of this research is to determine empirically the effect of profitability, leverage, company size, audit quality, and institutional ownership on the disclosure of Islamic corporate governance in Islamic Banks in Asia. Populations of this research are the Islamic banks in Asia during 2011 to 2013 that have adopted AAOIFI standards set. There are 45 panel data determined by using purposive sampling method. Data analysis conducted by the classical assumption test and hypothesis testing multiple linear regression method. The results of this research show that profitability and company size have no significant influence on Islamic Corporate Governance (ICG) disclosure index of Islamic banks in Asia. Leverage has negative and significant influence on Islamic Corporate Governance (ICG) disclosure index of Islamic banks in Asia. Audit quality and Institutional ownership have a positive and significant influence on Islamic Corporate Governance (ICG) disclosure index of islamic banks in Asia.
Abtrak (Bhs. Inggris)
The purpose of this research is to determine empirically the effect of profitability, leverage, company size, audit quality, and institutional ownership on the disclosure of Islamic corporate governance in Islamic Banks in Asia. Populations of this research are the Islamic banks in Asia during 2011 to 2013 that have adopted AAOIFI standards set. There are 45 panel data determined by using purposive sampling method. Data analysis conducted by the classical assumption test and hypothesis testing multiple linear regression method. The results of this research show that profitability and company size have no significant influence on Islamic Corporate Governance (ICG) disclosure index of Islamic banks in Asia. Leverage has negative and significant influence on Islamic Corporate Governance (ICG) disclosure index of Islamic banks in Asia. Audit quality and Institutional ownership have a positive and significant influence on Islamic Corporate Governance (ICG) disclosure index of islamic banks in Asia.
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