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This study aims to examine the effect of supervision carried out by independent director and Sharia Supervisory Board (SSB) to the transparency of risk information in Islamic banks. Data collection is carried out by analyzing the content of the annual reports of 30 Islamic banks in 2014-2017 using the transparency of risk information Index (TRII) of Islamic Banks. The result shows that the level of transparency of risk information in Islamic banks is still relatively low (59%). Regression shows that the characteristics of SSB are positively related to the transparency of risk information on Islamic banks, while independent directors are not. This research shows that the oversight mechanism carried out by SSB is more effective in encouraging transparency of risk information of Islamic banks than independent directors. This research implies the importance of strengthening the role and position of the SSB in encouraging transparency of risk information in Islamic banks.

The Transparency of Risk Information in Islamic Banks: The Role of Independent Director and Shariah Supervisory