The Effect of Cross-Sharia Membership and the Size of the Sharia Supervisory Board, the Size of the Company on the Disclosure of Sharia Compliance

摘要

This study aims to examine whether the effect of cross-sharia supervisory board membership, the size of the sharia supervisory board, and the size of the company on the disclosure of sharia compliance in Islamic banking in Indonesia in the period 2014-2018. This research uses descriptive research with quantitative approach. The data is measured using panel data regression method with eviews. The population in this research are all sharia commercial banks registered and supervised by the financial services authority in 2014 until 2018. The sample is taken by purposive sampling, based on the criteria of the total population of 13 sharia banks, only a few who meet the criteria that is amounted to 10 sharia banks. The data used in this study is secondary data obtained from the annual publication financial report published by sharia commercial banks from the official website of each bank. Period of data used during 2014 to 2018. Hypothesis testing using partial test, simultaneous test and test of coefficient of determination. The results prove that partially the membership of the sharia supervisory board has no significant effect on sharia compliance disclosures. The size of the sharia supervisory board has a significant positive effect on sharia compliance disclosures. Company size has a significant positive effect on sharia compliance disclosure. While simultaneously showing that the cross membership of the sharia supervisory board, the size of the sharia supervisory board, and the size of the company together influence the disclosure of sharia compliance.