Hasanah, Koriatul (2023) PENGARUH ISLAMIC VALUES DAN CORPORATE GOVERNANCE TERHADAP CORPORATE GOVERNANCE DISCLOSURE (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2017-2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this study are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this study is corporate governance disclosure. This study's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this study indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh dari Islamic values dan corporate governance terhadap corporate governance disclosure. Variabel independen dalam penelitian ini adalah Islamic values dan corporate governance yang diproksikan dengan mekanisme corporate governance, kepemilikan manajerial dan kepemilikan institusioanl. Variabel dependen dalam penelitian ini adalah corporate governance disclosure. Populasi dalam penelitian ini adalah seluruh Annual Report Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode sampling yang digunakan adalah purposive sampling dan terpilih 13 perusahaan dengan total sampel 52 data penelitian. Teknik analisis yang digunakan yaitu regresi linear berganda dengan software SPSSv25. Hasil penelitian ini menunjukan bahwa Islamic values tidak berpengaruh terhadap corporate governance disclosure, corporate governance yang diproksikan dengan mekanisme corporate governance berpengaruh terhadap corporate governance disclosure, kepemilikan manajerial tidak berpengaruh terhadap corporate governance disclosure dan kepemilikan institusional tidak berpengaruh terhadap corporate governance disclosure. | |||||||||
| Uncontrolled Keywords: | Corporate Governance Disclosure, Corporate Governance Mechanism, Managerial Ownership, Institutional Ownership, Islamic Values. Corporate Governance Disclosure, Mekanisme Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Islamic Values. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Koriatul Hasanah | |||||||||
| Date Deposited: | 12 Oct 2023 15:53 | |||||||||
| Last Modified: | 12 Oct 2023 15:53 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28520 |
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