Sari, Yenny Novita, - (2021) Determinan Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah Pada Bank Umum Syariah Di Indonesia. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Financing is the largest source of income as well as the largest source of risk for Islamic commercial banks. Disclosure of accounting information regarding financing is important for shareholders to make economic decisions. This study aims to determine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia for the 2016-2020 period and the effect of Bank Size, Bank Age, Audit Committee Expertise, and Board of Commissioners Size on the level of disclosure. The independent variables in this study include the size of the bank, the age of the bank, the expertise of the audit committee, and the size of the board of commissioners. The dependent variable in this study is the level of disclosure of accounting information for Islamic financing transactions. This study uses a purposive sampling method in determining the sample. The number of samples used is 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. This study uses an unbalanced average index to measure the level of disclosure of accounting information for Islamic financing transactions according to the standards of PSAK Syariah and PAPSI 2013. The data analysis method uses Panel Data Regression Analysis. The results of this study indicate that the level of disclosure of Islamic finance accounting transaction information at Islamic Commercial Banks in Indonesia for the 2016-2020 period is relatively low with an average value of 0.616 and none of them fully meet the standard. The results of this study partially indicate that Bank Size and Bank Age have a significant negative effect on the level of disclosure of accounting information for Islamic financing transactions. While the expertise of the Audit Committee has no significant effect and the size of the Board of Commissioners has a significant positive effect on the level of disclosure of accounting information for sharia financing transactions. Simultaneously, the variables of Bank Size, Bank Age, Expertise of the Audit Committee, and Size of the Board of Commissioners have a significant influence on the level of disclosure of accounting information for sharia financing transactions. The findings of this study imply that shareholders can consider bank size, bank age, and the board of commissioners in an effort to increase the level of disclosure of financial accounting information. The findings of this study can also be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards.

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