ANALISIS DETERMINAN PENGUNGKAPAN IDENTITAS ETIKA BANK SYARIAH
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.