The Disclosure of Economics Disclosure Index: Study Case of Indonesian Sharia Comercial Banks
Abstract
This study aims to determine the influence of the Board of Directors, Board of Commissioners, and Sharia supervisory board on the economics disclosure index with profitability as an intervening variable. The sample data used in this study are 2 Islamic banks registered with Islamic Commercial Banks from 2018 to 2022. One data collection method is accessed by accessing annual reports published by each company on their respective websites. The data obtained is then processed using the E-views analysis tool. They use a quantitative system through panel data regression analysis using the common effect and random effect methods in the analysis. The results of this study indicate that the Board of Directors variables do not affect EcDI. The Board of Commissioners has no significant negative influence on EcDI. The Sharia Supervisory Board has a significant positive influence on EcDI.
References
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Ahmad, F. (2014). Effect of Company Characteristics and Profitability on Disclosure of Economics Disclosure Index. Journal of Accounting and Finance, Padang State University, 1 (1), 8.
Analia, N., Saputra, BW, Accounting, PS, Tinggi, S., & Hope, E. (2019). Impact of board structure, controls over sustainability reporting . 4 (2), 26–43.
Aniktia, R., & Khafid, M. (2015). The Influence of Good Corporate Governance Mechanisms and Financial Performance on Economics Disclosure Index Disclosures. Accounting Analysis Journal, 4 (3), 1–10.
Ariandhini, J. (2019). The Influence of Corporate Governance on the Profitability of Indonesian Sharia Commercial Banks (BUS) for 2011-2016. Falah: Journal of Islamic Economics, 4 (1), 98. https://doi.org/10.22219/jes.v4i1.8742
Azizah, J., & NR, E. (2020). The Influence of the Board of Commissioners, Audit Committee, and Sharia Supervisory Board on Sharia Banking Performance. Journal of Exploratory Accounting, 2 (1), 2554–2569. https://doi.org/10.24036/jea.v2i1.229
Light, KD (2018). With the Economics Disclosure Index ing as an Intervening Variable in Companies Listed at Lq 45. 3 (1), 46–70.
Dan, M., Against, NPF, Bank, P., & Sharia, U. (2021). Account: Vol 9 No 1: Hendra H. Dukalang. Moh Agus Nugroho THE INFLUENCE OF FDR, PROFIT SHARING, BUYING AND SALE FINANCING, LEASE AND NPF ON PROFITABILITY OF SHARIA COMMERCIAL BANK 2016-2020. 9 (1), 1607–1615.
Destiana, R. (2016). Analysis of Third-Party Funds and Risks for Mudharabah and Musyarakah Financing in Islamic Banks in Indonesia. LOGIC Scientific Journal of Lemlit Unswagati Cirebon, 17 (2), 42–54.
Donaldson, T., & Preston, LEEE (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications Author ( s ): Thomas Donaldson and Lee E . Preston Source: The Academy of Management Review, Jan. 1995, Vol. 20, No. 1 (Jan. 1995), pp. Published by: Academy. 20 (1), 65–91.
Dwiatmanto, H. (2021). THE INFLUENCE OF THE GOOD CORPORATE GOVERNANCE MECHANISM ON COMPANY PROFITABILITY (STUDY OF SOE COMPANIES LISTED ON THE IDX IN 2012-2014). Journal of Business Administration (JAB), 31 (1), 167–175. http://repository.urecol.org/index.php/proceeding/article/download/1301/1268
Dwipa, D., Supervisor, R., Adri, R., & Diyanto, V. (2017). The Effect Of Company Characteristics And Corporate Governance On Economics Disclosure Index Publication (Empirical Study on Company Index KOMPAS 100 in Indonesia Stock Exchange. JOM Fekon , 4 (2), 2017.
Eksandy, A. (2018). The Effect of Good Corporate Governance on Financial Performance in Indonesian Syari'Ah Banking. Journal of Accounting: Scientific Accounting Studies (JAK), 5 (1), 1. https://doi.org/10.30656/jak.v5i1.498
Fadhilah, R. (2018). The Effect of Profitability on Disclosure of Economics Disclosure Index with Managerial Ownership as a Moderating Variable. Angewandte Chemie International Edition, 6(11), 951–952. , 1 (2), 5–24.
Hasanah, N., Syam, D., & Jati, AW (2017). The Effect of Corporate Governance on Disclosure of the Economics Disclosure Index in Companies in Indonesia. Journal of Accounting and Finance Review, 5 (1), 711–720. https://doi.org/10.22219/jrak.v5i1.4992
Hendrawan, YP, & Lestari, HS (2017). Determinants of Profitability of Commercial Banks Listed on the Indonesia Stock Exchange (IDX). Journal of Service Management and Marketing, 9 (1), 99–118. https://doi.org/10.25105/jmpj.v9i1.1413
Hermawan, T., & Sutarti, S. (2021). The Influence of Liquidity, Leverage, and Profitability on the Disclosure of the Economics Disclosure Index. Unified Scientific Journal of Accounting, 9 (3), 597–604. https://doi.org/10.37641/jiakes.v9i3.1209
Hidayat, M. (2017). Factors Affecting the Voluntary Disclosure Annual Report on Banking Sector in Indonesia Stock Exchange. Journal of Dimensions, 6 (1), 151–172. https://doi.org/10.33373/dms.v6i1.531
Ilyas, R. (2021). The Role of the Sharia Supervisory Board in Sharia Banking. JPS (Journal of Islamic Banking), 2 (1), 42–53. https://doi.org/10.46367/jps.v2i1.295
Imas Kusumandari. (2016). The Influence of the Board of Commissioners, Board of Directors, Audit Committee, Ownership of Other Companies, and Managerial Ownership on the Profitability of Banking Listed on the Indonesia Stock Exchange in 2011-2015. Revisit CENIC. Ciencias Biológicas , 152 (3), 28. file:///Users/andreataquez/Downloads/guia-plan-de-mejora-institucional.pdf%0Ahttp://salud.tabasco.gob.mx/content/revista%0Ahttp ://www.revistaalad.com/pdfs/Guias_ALAD_11_Nov_2013.pdf%0Ahttp://dx.doi.org/10.15446/revfacmed.v66n3.60060.%0Ahttp://www.cenetec.
Jain, T., & Jamali, D. (2016). Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility. Corporate Governance: An International Review, 24 (3), 253–273. https://doi.org/10.1111/corg.12154
Published
2023-08-07
How to Cite
Agusti, A. P., Puspita, R. E., & Thaker, M. A. B. M. T. (2023). The Disclosure of Economics Disclosure Index: Study Case of Indonesian Sharia Comercial Banks. Annual International Conference on Islamic Economics and Business (AICIEB), 3, 225-234. https://doi.org/https://doi.org/10.18326/aicieb.v3i0.514
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