Dewan Pengawas Syariah dan Pengungkapan Sukarela Pada Bank Umum Syariah di Indonesia

Elis Mediawati, Indria Fitri Afiyana

Abstract


Abstract. This study aims to determine the influence of shariah dupervisory board on the voluntary disclosure in shariah commercial bank in Indonesia during 2013 to 2016. The independent variable in this study is shariah supervisory board were measured by calculated all members of shariah supervisory board in that banks. The dependent variable is voluntary disclosre were measured by disclosure index. The method used in this research is descriptive and verification method with quantitative approach. Sources of data in this study was obtained from secondary data consists of the annual report of sharia commercial bank. By using simple regression analysis, the results of this study indicate that shariah supervisory board not influence the increase of voluntary disclosure on annual report significantly.

 

Keywords: Shariah Supervisory Board; Voluntary Disclosure; Shariah Commercial Bank

 

 

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh dewan pengawas syariah terhadap pengungkapan sukarela di bank umum syariah di Indonesia selama tahun 2013 sampai 2016. Variabel independen dalam penelitian ini adana dewan pengawas syariah yang dihitung dengan menjumlakan seluruh anggota dewan pengawas syariah  di bank yang diteliti. Variabel dependen adalah pengungkapan sukarela yang dihitung dengan indeks pengungkapan. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data pada penelitian ini diperoleh dari data sekunder yakni laporan tahunan bank umum syariah. Dengan menggunakan analisis regresi sederhana, hasil dari penelitian ini menemukan bahma dewan pengawas syariah tidak berpengaruh signifikan terhadap tingkat pengungkapan syariah pada laporan tahunan.

 

Kata Kunci: Dewan Pengawas syariah; Pengungkapan Sukarela; Bank Umum syariah


Keywords


Dewan Pengawas syariah; Pengungkapan Sukarela; Bank Umum syariah; Shariah Supervisory Board; Voluntary Disclosure; Shariah Commercial Bank

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References


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Surat Edaran OJK Nomor 18/SEOJK.03/2015 Tentang Transparansi dan Publikasi Laporan Bank Umum Syariah Dan Unit Usaha Syariah




DOI: https://doi.org/10.17509/jrak.v6i2.12787

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