期刊论文详细信息
Banks and Bank Systems
Corporate governance mechanism and risk disclosure by Islamic banks in Indonesia
Hasan Mukhibad1  Ahmad Nurkhin1  Abdul Rohman2 
[1] M.Sc., Lecturer, Faculty of Economics, Universitas Negeri Semarang;Ph.D., Professor, Faculty of Economics and Business, Diponegoro University;
关键词: audit committee;    debt;    risk disclosure;    sharia supervisory board;   
DOI  :  10.21511/bbs.15(1).2020.01
来源: DOAJ
【 摘 要 】

The disclosure of risk by Islamic banks is very important, as this openness of information is emphasized in Islamic teachings. The purpose of this article is to provide empirical evidence regarding the influence of the number of members of the Sharia Supervisory Board (SSB) and their cross membership, the debt and the Syirkah fund ratio (investment accounts), the composition of the board of commissioners, the number of audit committee members, and the amount of assets on risk disclosure by Indonesian Islamic banks. The study uses content analysis techniques to measure risk disclosure by Islamic banks. The analysis uses panel data regression with observations for the period of 2010–2017. Based on the Fixed Effect Model, the study found out that the number of SSB members, the cross memberships of SSB, the ratio of independent commissioners to the number of audit committees do not influence risk disclosure. The leverage to investment account ratio does not influence risk disclosure. Also, the results of this study demonstrate that only the amount of assets influences risk disclosure.

【 授权许可】

Unknown   

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