从伊斯兰银行信息披露和绩效指标看印尼伊斯兰银行面对东盟经济共同体的准备情况

Veithzal Rivai Zainal, D. Widodo, Iwan Kurniawan Subagja
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引用次数: 2

摘要

本研究旨在以伊斯兰教法合规指标、公司治理指标和社会/环境指标为基础,从伊斯兰银行披露指数的角度分析印尼伊斯兰银行的开放程度。本研究采用定量与定性相结合的方法。本研究采用定量方法对伊斯兰银行绩效指数进行评价,采用定性方法对伊斯兰银行披露指数进行评价。研究结果表明,印尼伊斯兰银行披露指数高于东盟伊斯兰银行。印尼伊斯兰银行披露指数的平均值为82.71%,高于东盟的52.40%。通过对伊斯兰银行披露指数的分析得出结论,印尼伊斯兰银行更开放地披露/发布与伊斯兰教法合规指标、公司治理指标和社会/环境指标以及伊斯兰银行绩效指数相关的信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Indonesia Islamic Banking Readiness in Facing the ASEAN Economic Community, in Terms of Islamic Banking Disclosure and Performance Indices
This research is aimed to analyze the level of openness of Indonesia Islamic Banking which is viewed from Islamic Banking Disclosure Index based on Sharia Compliance Indicator, Corporate Governance Indicator and Social/Environment Indicator. This research is used the quantitative and qualitative methods. The use of a quantitative method in this research looks at the evaluation of Islamic Banking Performance Index, and the use of the qualitative method in this research looks at the evaluation of Islamic Banking Disclosure Index. The result of research showed Islamic Banking Disclosure Index of Indonesia Islamic Banking higher than ASEAN Islamic Banking. The average of Islamic Banking Disclosure Index of Indonesia Islamic Banking has amounted 82.71%, higher than ASEAN that is amounted 52.40%. Based on the analysis of Islamic Banking Disclosure Index is concluded that Indonesia Islamic Banking more open to revealing the information/publication related to Sharia Compliance Indicator, Corporate Governance Indicator and Social/Environment Indicator and Islamic Banking Performance Index.
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