%0 Thesis %9 Skripsi %A Alfina Rofiā€™atun Nasihah, NIM.: 19108040054 %B FAKULTAS EKONOMI DAN BISNIS ISLAM %D 2023 %F digilib:58005 %I UIN SUNAN KALIJAGA YOGYAKARTA %K disclosure; operational risk; bank size; profitability; liquidity; sharia supervisory board; investment account holder %P 120 %T ANALISIS TINGKAT PENGUNGKAPAN RISIKO OPERASIONAL PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2016-2021 %U https://digilib.uin-suka.ac.id/id/eprint/58005/ %X The purpose of this study is to examine the operational risk disclosure of Islamic Commercial Banks in Indonesia partially influenced by Bank Size, Profitability, Liquidity, Sharia Supervisory Board, and Investment Account Holder. Quantitative method Descriptive statistical test, model estimation test, classical assumption test, hypothesis test, and panel data regression test will be used in the data analysis method in this study. Purposive sampling was used as a sampling method. Partially, bank size, liquidity, and sharia supervisory board have a significant effect on increasing operational risk disclosure, while profitability and IAH have no significant effect on increasing operational risk disclosure. This study can be a reference for academics, sharia investors, and stakeholders in sharia banking regarding indicators that influence the disclosure of operational risk in sharia banking. This research also contributes to an understanding of the decision to disclose operational risk in Islamic banking. %Z Pembimbing: Egha Ezar Junaeka Putra Hassany, S.E.I., M.E