| dc.contributor.advisor | YAYA, RIZAL | |
| dc.contributor.author | MILNA, MILNA | |
| dc.date.accessioned | 2019-11-26T03:41:55Z | |
| dc.date.available | 2019-11-26T03:41:55Z | |
| dc.date.issued | 2019-11-13 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/30572 | |
| dc.description | Penelitian ini bertujuan untuk memberikan gambaran dan bukti empiris tentang pengaruh ukuran Dewan Komisaris, ukuran Dewan Komisaris Independen, ukuran Dewan Direksi, ukuran Dewan Pengawas Syariah, dan ukuran Komite Audit terhadap pengungkapan identitas etika. Populasi dari penelitian ini adalah perusahaan perbankan yang berstatus bank umum syariah di Indonesia tahun 2013-2018. Total sampel dalam penelitian ini adalah 11 bank syariah yang diperoleh dari purposive sampling. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran Dewan Komisaris Independen, ukuran Dewan Pengawas Syariah, dan ukuran Komite Audit berpengaruh signifikan positif terhadap pengungkapan identitas etika. Sedangkan ukuran Dewan Komisaris berpengaruh signifikan negatif terhadap pengungkapan identitas etika, dan ukuran Dewan Direksi tidak berpengaruh terhadap pengungkapan identitas etika. | en_US |
| dc.description.abstract | This study aims to provide an overview and empirical evidence about the influence of the size of the Board of Commissioners, the size of the Independent Board of Commissioners, the size of the Board of Directors, the size of the Sharia Supervisory Board, and the size of the Audit Committee on disclosure of ethical identity. The population of this study is a banking company with the status of Islamic commercial banks in Indonesia in 2013-2018. The total sample in this study was 11 Islamic banks obtained from purposive sampling. The analytical tool used is multiple linear regression. The results of this study indicate that the size of the Independent Board of Commissioners, the size of the Sharia Supervisory Board, and the size of the Audit Committee have a significant positive effect on disclosure of ethical identity. While the size of the Board of Commissioners, the size of the Board of Directors has a significant negative effect on the disclosure of ethical identity. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Board of Commissioners, Independent Board of Commissioners, Board of Directors, Sharia Supervisory Board, Audit Committee and ethical identity disclosure. | en_US |
| dc.title | ANALISIS DETERMINAN PENGUNGKAPAN IDENTITAS ETIKA BANK SYARIAH | en_US |
| dc.title.alternative | Studi Empiris pada Bank Umum Syariah di Indonesia tahun 2013-2018 | en_US |
| dc.type | Thesis
SKR
FE
424 | en_US |
