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PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA BANK UMUM SYARIAH DI INDONESIA
This study aims to examine the effect of the structure of Islamic Corporate Governance which includes the characteristics of directors, independent commissioners,DPS, and institutional ownership on the disclosure of sustainability reports. This research includes quantitative research using secondary data from 16 Islamic banks in Indonesia in 2014 - 2023. Sampling using saturated sampling technique and the data used is classified as unbalance panel. Data was processed using Eviews 12 software. The results showed that if the size of the board of directors, the frequency of board meetings, and DPS cross-membership have a significant positive effect on the disclosure of sustainability reports. Financial expertise has a significant negative effect, while independent commissioners, DPS size, DPS education level, and institutional ownership do not have a significant effect on the disclosure of sustainability reports.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA BANK UMUM SYARIAH DI INDONESIA (Text)
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA BANK UMUM SYARIAH DI INDONESIA (Other)
HTML Summary of #71584 PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA BANK UMUM SYARIAH DI INDONESIA
297.273 Islam dan Ilmu Ekonomi, Perbankan Syariah, Lembaga Keuangan Syariah