Bagaimana Deposit Structure dan Ownership Concentration Memengaruhi Pengungkapan Islamic Corporate Governance?

Abstract

This study aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this study is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The population of this research is Islamic banks in Indonesia and Malaysia with a sample of 22 Islamic banks between the period of 2013 and 2017. The analytical tool employed is the classic assumption test and panel data regression analysis to test the hypothesis through t test and F. The results shows that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG