ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2017)
Abstract
This research aims to analyzing the factors affecting the corporate governance extensive disclosure in the annual reports (a study on sharia commercial banks in Indonesia year 2011-2017). The factors discussed in this research were company standard, profitability, leverage, commissioners’ standard, audit quality and sharia supervisory board. This research was descriptive analysis which used 10 sharia commercial banks as the sample, they were selected through purposive sampling method. The analysis tool used was panel data regression with Eviews 9 data calculation program. The research analysis result shows that the commissioners’ standard has significant effect on the corporate governance extensive disclosure. On the contrary, the company standard, profitability, leverage, audit quality and sharia supervisory board does not have effect on the corporate governance extensive disclosure