Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola Pada Perbankan Syariah di Indonesia

Authors

  • Farah Dwi Puspitasari Universitas Padjadjaran
  • Citra Sukmadilaga Universitas Padjadjaran
  • Indri Yuliafitri Universitas Padjadjaran

DOI:

https://doi.org/10.36982/jiegmk.v11i2.1188

Abstract

This study aims to examine the influence of ownership structure and third party funds on corporate governance disclosure. The dependent variable used in this research is corporate governance disclosure measured by Islamic Corporate Governance (ICG). The independent variable in this research is ownership structure measured by blockholders ownership and third party funds measured by Restricted Profit Sharing Investment Account (RPSIA). The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2018. The sample in this research is 11 Sharia. The data analysis method used in this study is multiple linear regression. The results showed that: (1) ownership structure has a significant positive effect on corporate governance disclosure. (2) third party funds has a significant positive effect on corporate governance disclosure.

References

Adiono, C. L., & Sholihin, M. 2014. Analisis Pengungkapan Tata Kelola Bank Syariah di Indonesia. Jurnal Keuangan dan Perbankan Vol.18 No.2 , 268–277.

Allegrini, M., & Greco, G. 2013. Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management and Governance, 17(1), 187-216.

Archer, S., & Karim, R. 2006. On Capital Structure, Risk Sharing and Capital Adequacy in Islamic Banks. International Journal of Theoretical and Applied Finance, Vol. 9 No. 3, 269-280.

Archer, S., & Karim, R. A. 2009. Profit-sharing investment accounts in Islamic banks: Regulatory problems and possible solutions. Journal of Banking Regulation Volume 10 Issue 4, 300-306.

Archer, S., Karim, R., & Sundararajan, V. 2010. Supervisory, regulatory,and capital adequacy implications of profit sharing investment accounts in Islamic Finance. Journal of Islamic Accounting and Business Research, Vol. 1 No. 1, 10-31.

Ardhanareswari, R. 2017. Pelaksanaan dan Pengungkapan Good Corporate Governance Pada Bank Umum Syariah. Jurnal Law and Justice Vol.2 No.1, 66-78.

Arief, T. 2019. Terjadi Empat Internal Fraud di BJB Syariah Selama 2018. https://finansial.bisnis.com/. 24 Mei 2019.

Arifin, Z. 2006. Dasar-dasar Manajemen Bank Syariah. Jakarta: Pustaka Alvabet.

Armereo, C. (2015). Analisis Faktor–Faktor yang Mempengaruhi Profitabilitas Bank Syariah yang Terdaftar di Bursa Efek Indonesia Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(2), 48-56.

Baderi, F. 2018. Perbankan Syariah Kinerja yang Buruk Akibat Tata Kelola. http://www.neraca.co.id. Maret 2019.

Badriyah, L. 2018. Perbankan Syariah: Kinerja yang Buruk karena Tata Kelola. http://infobanknews.com. 27 Februari 2019.

Barnhart, S. W., & Rosenstein, S. 1998. Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis. The Financial Review. 33 (4), 1-16.

Bhuiyan, M., & Biswas, P. 2007. Corporate Governance And Reporting: An Empirical Study Of The Listed Companies In Bangladesh. Journal Of Business Studies Vol. XXVIII No.1.

Boediono. 2005. Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba dan Dampaknya pada Kualitas Laba. Jurnal Akuntansi Vol. IX No. 3, 232-244.

Chapra, M., & Ahmed, H. 2002. Corporate Governance in Islamic Financial Institutions. Islamic Development Bank-Islamic Research and Training Institute 3(6), 58-180.

Chau, G., & Gray, S. 2002. Ownership Structure and Corporate Voluntary Disclosure in Hong Kong and Singapore. The International Journal of Accounting Vol.37 No.2, 247-265.

Chau, G., & Gray, S. 2010. Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting Auditing and Taxation, 19(2), 93–109.

Cicilia, S. 2017. Bank BJB Klaim Terapkan GCG di Unit Syariah. https://keuangan.kontan.co.id. Maret 2019.

CNN. 2018. Bank Syariah Mandiri Diduga Beri Pembiayaan Fiktif Rp 1,1 T. https://www.cnnindonesia.com. Mei 2019.

Elasrag, H. 2014. Corporate Governance in Islamic Finance: Basic Concepts and Issues. SSRN.

El-Hawary, D., Grais, W., dan Iqbal, Z. 2004. Regulating Islamic Financial Institusions: The Nature of The Regulated. World Bank Policy Research Working Paper 3227.

El Junusi, R. 2012. Implementasi Shariah Governance Serta Implikasinya Terhadap Reputasi Dan Kepercayaan Bank Syariah. Al-Tahrir: Jurnal Pemikiran Islam, Vol. 12, No. 1: 87-111.

Eliana, E., & Wahyuni, D. (2019). Pengaruh Implementasi Corporate Governance terhadap Efisiensi Bank Umum di Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 10(2), 111-118.

Eng, L., & Mak, Y. 2003. Corporate Governance and Voluntary Disclosures. Journal of Accounting and Public Policy Vol.2 No.4, 325-345.

Fama, E., & Jensen, M. 1983. Separation of Ownership and Control. Journal of Law and Economics Vol.26, No.2, 301-325.

Ferdyant, F., Z.R., R. A., & Takidah, E. 2014. Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah . Jurnal Dinamika Akuntansi dan Bisnis Vol.1, No.2 , 134-149.

Gambling, T., & Karim, R. A. 1991. Business and Accounting Ethics in Islam. London: Mansell Publishing.

Ghozali, I. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8) Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.

Grassa, R. 2016. Ownership Structure, Deposits Structure, Income Structure and Insolvency Risk in GCC Islamic Banks. Journal of Islamic Accounting and Business Research 7 (2), 93-111.

Grassa, R. 2018. Deposits Structur, Ownership Concentration, and Corporate Governance Disclosure in GCC Islamic Banks. Journal of Islamic Accounting and Business Research, 1-28.

Gunarsih, T. 2003. Struktur Kepemilikan Sebagai Salah Satu Mekanisme Corporate Governance. Kompak No.8, 155-172.

Hafiyyan. 2018. Peringkat Asean Corporate Governance, Rangking RI Didorong 5 Emiten. https://market.bisnis.com. Juni 2018.

Haniffa, R., & Cooke, T. 2002. Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus Vol.38 No.3, 317-347.

Hartini, Y. C. 2016. Dampak Struktur Kepemilikan dan Corporate Governance Terhadap Profitabilitas Bank. Jurnal Ekonomi Volume 7 Nomor 1, 22-33.

Hasan, Z. 2009. Corporate Governance: Western And Islamic Perspectives. International Review of Business Research Papers, Vol. 5, No. 1: 277-293.

Ho, S., & Wong, K. 2001. Study of the Relationship between Corporate Governance Structure and the Extent of Voluntary Disclosure. Journal of International Accounting, Auditing and Taxation, 10, 139-156.

Hossain, M. 2008. The Extent of Compliance of Corporate Governance Disclosure: Evidence from Indian Banking Companies. Corporate Ownership and Control 5(4), 440-451.

Hudart, S. 1993. The Effect of A Large Shareholder on Corporate Value. Management Science Vol.39.

IFSB. 2006. Guiding principles on corporate governance for institutions (other than insurance institutions) offering only Islamic financial services. Kuala Lumpur: Islamic Financial Services Board.

Jensen, M. C., & Meckling, W. H. 1976. Theory of The Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, Vol. 3, No. 4, 305-360.

Jiang, H., & Habib, A. 2009. The Impact of Different Types of Ownership Concentration on Annual Report Voluntary Disclosure in New Zealand. Accounting Research Journal Vol.22 No.3, 275-304.

Jiang, H., Habib, A., & Hu, B. B. 2011. Ownership Concentration, Voluntary Disclosure and Information Asymmetry in New Zealand. The British Accounting Review Vol.43 Issue 1, 39-53.

Karim, A. A. 2010. Bank Islam. Jakarta: PT RajaGrafindo Persada.

Karim, R. 2001. International Accounting Harmonization, Banking Regulation, and Islamic Banks. The International Journal of Accounting, Vol. 36 No. 2, 162-193.

Kasmir. 2009. Bank dan Lembaga Keuangan lainnya . Jakarta: PT. RajaGrafindo Persada.

Kusumawati, D. 2007. Profitability And Corporate Governance Disclosure: An Indonesian Study. Jurnal Riset Akuntansi Indonesia. Vol.10. No.2, 131-146.

Moataz, E. A., & Hussainey, K. 2012. Determinants of Corporate Governance Disclosure in Saudi Companies. Journal of Economics and Management.

Muniandy, B., & Ali, M. 2012. Development of financial reporting environment in Malaysia. Research in Accounting Regulation, 24(2), 115–125.

Nabor, M. K., & Suardana, K. A. 2014. Pengaruh Struktur Kepemilikan dan Proprietary Cost Terhadap Pengungkapan Sukarela. E-Jurnal Akuntansi Universitas Udayana 6.1, 126-138.

Najjar, B. A., & Ding, R. 2014. Product Market Competition and Corporate Governance Disclosure: Evidence from the UK. Economic Issues Vol. 19(1), 73-94.

Nazir, M. 2011. Metode Penelitian. Jakarta: Salemba Empat.

Nisaputra, R. 2018. GCG di Perbankan Semakin Menurun. http://infobanknews.com. Maret 2019.

Noe, R. 2002. Employee Training and Development. New York: McGraw-Hill Companies, Inc.

Nugrahanti, Y. W., & Novia, S. 2012. Pengaruh Struktur Kepemilikan Sebagai Mekanisme Corporate Governance Terhadap Kinerja Perbankan. Jurnal Manajemen Vol.11 No.2, 151-170.

Oetari, L. R., Gustini, E., & Tripermata, L. (2018). Pengaruh Struktur Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Kebijakan Hutang Perusahaan Studi Kasus Perusahaan Manufaktur Sub Sektor Otomotif Terdaftardi Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 50-55.

Onasis, K., & Robin. 2016. Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI. Bina Ekonomi Volume 20 Nomor 1, 1-22.

Patelli, L., & Prencipe, A. 2007. The Relationship Between Voluntary Disclosure and Independent Directors in The Presence of a Dominant Shareholder. European Accounting Review Vol. 16 No.1, 5-33.

Patmawati, P. (2017). Pengaruhcorporate Social Responsibility Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 46-58.

Peraturan Bank Indonesia No. 11/33/PBI/2009 Tentang Pelaksanaan GCG Bagi Bank Umum dan Unit Usaha Syariah. https://www.bi.go.id/id/peraturan/perbankan/Pages/PBI_71209.aspx. Februari 2018.

Prayoga, E. B., & Almilia, L. S. 2013. Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko. Jurnal Akuntansi & Keuangan Vol. 4, No. 1, 1-19.

Puspitaningrum, D., & Atmini, S. 2012. Corporate Governance Mechanism And The Level Of Internet Financial Reporting: Evidence From Indonesian Companies. Procedia Economics And Finance, 2(Af), 157–166.

Rouf, M. A. 2012. The Financial Performance and Corporate Governance Disclosure A Study in the Annual Reports of Listed Companies of Bangladesh. International Journal of Economics and Business Research 17(2), 103-117.

Ruru, B. 2002. Penerapan Prinsip-Prinsip Good Corporate Governance Di Lingkungan BUMN. http://www.bumn.go.id. Maret 2019.

Saidi. 2004. Faktor-faktor yang Mempengaruhi Struktur Modal pada Perusahaan Manufaktur Go Public di BEJ Tahun 1997-2002. Jurnal Bisnis dan Ekonomi Vol.11 No.1, 44-58.

Saleh, N., Rahman, & Hassan, M. 2009. Ownership Structure and Intellectual Capital Performance in Malaysia. Asean Academy of Management Journal of Accounting and Finance, 5 (9), 1-29.

Samaha, K. 2010. Do Board Independence and Audit Commitees Motivate Disclosure on Different Corporate Governance Information Categories in the ANnual Reports in Developing Countries? International Research Journal of Finance and Economics, Issue 57, 206-224.

Samaha, K., & Dahawy, K. 2011. An Empirical Analysis of Corporate Governance Structures and Voluntary Corporate Disclosure in Volatile Capital Markets: the Egyptian Experience. International Journal of Accounting Auditing and Performance Evaluation, 61-93.

Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. 2012. The Extent of Corporate Governance Disclosure and its Determinants in a Developing Market: The Case of Egypt. Advances in Accounting, incorporating Advances in International Accounting Vol.28, Issue 1, 168-178.

Satkunasingam, E., & Shanmugam, B. 2004. Disclosure and Governance of Islamic Banks - A Case Study of Malaysia. Journal of International Banking Regulation 6 (1), 69-81.

Sekaran, U., & Bougie, R. 2017. Metode Penelitian untuk Bisnis . Jakarta: Salemba Empat.

Septyan, K. 2018. Determinasi Tingkat Pengungkapan Bank Syariah di Beberapa Negara. Jurnal Akuntansi dan Keuangan Islam Volume 6(2), 127-141.

Sjahdeini, S. R. 2014. Perbankan Syariah Jakarta:Kencana.

SPS. 2018. www.ojk.go.id. 27 Februari 2019.

Suandi, A. B. 2017. Classification of profit-sharing investment accounts: a survey of financial statements of Islamic Banks in Asia. International Journal of Islamic and Middle Eastern Finance and Management, 1-19.

Sudana, I. M. 2011. Manajemen Keuangan Perusahaan . Jakarta: Erlangga.

Sudarsono, H. 2017. Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas Bank Syariah di Indonesia. Jurnal Ekonomi Islam, vol. Volume 8, pp. 175 - 203.

Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Suhardjanto, D., & Dewi, A. 2011. Pengungkapan Risiko Finansial dan Tata Kelola Perusahaan: Studi Empiris Perbankan Indonesia. Jurnal Keuangan dan Perbankan Vol.15 No.1, 105-118.

Sundararajan, V. 2013. Risk characteristics of Islamic products: Implications for risk measurement and supervision. Dalam S. Archer, & R. Karim, Islamic Finance: The Regulatory Challenge (pp. 49-75). Singapore: Wiley.

Thomson, S., Pedersen, T., & Kvist, K. 2006. Blockholder Ownership: Effects on firm value in market and control based governance system. Journal of Corporate Finance 12 , 246-269.

Cecilia, Valencia. 2018. IICD CG Award 2018 Bentuk Konsistensi Mendorong Praktik Terbaik dari GCG di Indonesia. https://ads.kontan.co.id. Juni 2019.

Visser, H. 2009. Islamic Finance: Principles and Practice. Cheltenham: Edward Elgar Publishing.

Wang, K., & Claiborne, M. 2008. Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China. Journal of International Accounting Auditing and Taxation, 17(1), 14-30.

Waryanto. 2010. Pengaruh Katakteristik Good Governance (GCG) Terhadap Luas Pengungkapan Corporate Sosial Responsibility di Indonesia. Skripsi.

Wibowo, R., & Rohman, A. 2013. Pengaruh Governance Structure dan Fungsi Internal Control Terhadap Fee Audit Eksternal Pada Perusahaan Publik di Indonesia. Diponegoro Journal of Accounting Vol.2 No.1, 1-13.

Widiyanti, M., Jusoh, M., Md.Z.Md, & Ismail, A. 2011. A Comparative Analysis of Corporate Governance in Indonesia and OECD. Prosiding Perkem, (pp. 46-60).

World Bank. 1999. Corporate Governance: A Framework for Implementation overview.

Yanti, D. (2016). Pengaruh Kualitas Audit, Kinerja Keuangan, dan Ukuran Perusahaan terhadap Pengungkapan Good Corporate Governance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(1), 1-9.

Downloads

Published

2020-12-14

How to Cite

Puspitasari, F. D., Sukmadilaga, C., & Yuliafitri, I. (2020). Pengaruh Struktur Kepemilikan dan Struktur Dana Pihak Ketiga Terhadap Pengungkapan Tata Kelola Pada Perbankan Syariah di Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 11(2), 82–91. https://doi.org/10.36982/jiegmk.v11i2.1188

Issue

Section

Articles