Annisa Difa Saufanny, Siti Khomsatun
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引用次数: 8

摘要

根据Peraturan Bank Indonesia Nomor 13/23/PBI/2011,印尼伊斯兰银行面临着传统银行所不面临的收益率风险和股权投资风险。此外,伊斯兰银行也比传统银行存在更大的声誉风险和合规风险。本研究的目的是为公司治理对印尼伊斯兰银行风险管理披露的影响提供实证证据。良好的公司治理由董事会成员总数、独立董事会成员总数、审计委员会成员总数、独立审计委员会成员总数和伊斯兰教法监事会代表。本研究采用的方法是多元线性回归面板数据。利用11家印尼伊斯兰银行2012 -2015年的35个不平衡面板数据,结果表明只有总审计委员会影响了印尼伊斯兰银行的风险管理披露
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia
Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of  Independent Commissioners Board, total of Audit Committee, total of  Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015,  the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank
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