Open AccessPengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola Pada Perbankan Syariah di Indonesia
Author(s) -
Farah Dwi Puspitasari,
Citra Sukmadilaga,
Indri Yuliafitri
Publication year - 2020
Publication title -
jurnal ilmiah ekonomi global masa kini
Language(s) - English
Resource type - Journals
ISSN - 2502-2024
DOI - 10.36982/jiegmk.v11i2.1188
Subject(s) - business , accounting , corporate governance , sharia , panel data , business administration , islam , finance , economics , theology , philosophy , econometrics
This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia. The data analysis method used in this study is multiple linear regression. The results showed that: (1) ownership structure has a significant positive effect on corporate governance disclosure. (2) third party funds has a significant positive effect on corporate governance disclosure.