Publication Date: 2021/06/11
Abstract: This study explores the disclosure practices of Islamic Corporate Governance of state-owned Sharia banks and private Sharia banks in Indonesia. This research is quantitative with the content analysis method on disclosing Islamic Corporate Governance practices of state-owned Sharia banks and private Sharia banks in Indonesia during 2015-2019. The results showed that ICG disclosure in state-owned Sharia banks has a higher level of disclosure than private Sharia bank. The results of this study are indicated by the greater average disclosure values of state-owned Sharia banks in four dimensions, namely the dimensions of Sharia Supervisory Board, Directors Board, Committee Board, and Internal Control and External Audit dimensions, while private Sharia bank only has a disclosure value that is better on the dimension of Commissioners Board.
Keywords: Islamic Corporate Governance; Sharia Bank; Disclosure; State-Owned Sharia Bank; Private Sharia Bank.
DOI: No DOI Available
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT21MAY1086.pdf
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