PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO OPERASIONAL ( STUDI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2015 - 2020)

Ely Anjayani, NIM.: 15840061 (2022) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO OPERASIONAL ( STUDI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE TAHUN 2015 - 2020). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this study was to examine the effect of corporate governance on operational risk disclosure. The governance variables tested were independent commissioners, Sharia Supervisory Board, Audit Committee and concentrated ownership structure. This study uses data from the annual reports of 12 Islamic Banks in Indonesia taken by purposive sampling method. The research period was conducted in 6 years, from 2015 to 2020. The research data was processed using Eviews 10 Software and analyzed with multiple linear regression. The results showed that the size of the audit committee and concentrated ownership had a significant effect on the disclosure of operational risk. Meanwhile, the other independent variables showed the opposite result.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Rosyid Nur Anggara Putra S.Pd, M.Si
Uncontrolled Keywords: Risiko Operasional, Komisaris Independen, DPS, Komite Audit, Kepemilikan Terkonsentrasi
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Manajemen > Manajemen Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 14 Oct 2022 13:53
Last Modified: 14 Oct 2022 13:53
URI: http://digilib.uin-suka.ac.id/id/eprint/54189

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