TY - JOUR
T1 - Cross-Country Analysis of Transparency of Risk Information in Islamic Banks: Measurement and Effect of Islamic Corporate Governance
AU - Gusrianti, Gusrianti
AU - Violita, Evony silvino
PY - 2021
Y1 - 2021
N2 - This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and websites of Islamic banks operating in countries included in the list of countries have the most developed Islamic finance market in the world for the period 2014-2017 by performing a content analysis and regression test. This study found that the level of transparency of risk information in Islamic banks is still quite low, most Islamic banks disclose less than 60% of the risk information transparency index items in Islamic banks. In addition, there are no Islamic banks that disclose all information in the index and the highest risk information transparency score is 80.65. The regression results show that Islamic Corporate Governance has a positive association with the level of transparency of risk information in Islamic banks. This finding is very valuable for enhanching and strenthening the role and statusof SSB in governance of Islamic banks and designing policies and relevant standard to improve transparency in Islamic banks.
AB - This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and websites of Islamic banks operating in countries included in the list of countries have the most developed Islamic finance market in the world for the period 2014-2017 by performing a content analysis and regression test. This study found that the level of transparency of risk information in Islamic banks is still quite low, most Islamic banks disclose less than 60% of the risk information transparency index items in Islamic banks. In addition, there are no Islamic banks that disclose all information in the index and the highest risk information transparency score is 80.65. The regression results show that Islamic Corporate Governance has a positive association with the level of transparency of risk information in Islamic banks. This finding is very valuable for enhanching and strenthening the role and statusof SSB in governance of Islamic banks and designing policies and relevant standard to improve transparency in Islamic banks.
KW - Islamic corporate governance
KW - transparency
KW - risk information
KW - Shari’ah Supervisory Board
UR - https://ejournal.upi.edu/index.php/aset/article/view/29651
U2 - 10.17509/jaset.v13i1.29651
DO - 10.17509/jaset.v13i1.29651
M3 - Article
SN - 2086-2563
VL - 13
SP - 144
EP - 160
JO - Jurnal ASET (Akuntansi Riset)
JF - Jurnal ASET (Akuntansi Riset)
IS - 1
ER -