Analisa Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan pada Bank Umum Syariah di Indonesia Tahun 2012-2019

Abstract

Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is a nonprofit institution focusing on developing and publishing the standard/or sharia.financial industry. There are more than 107 standards issued by AAOIFI in accounting, auditing, social responsibility, ethics, and sharia standard. The objective of the research is to measure the level of.financial statement disclosure in sharia banks in Indonesia, based on the standard of accounting specified by AAOIFI and to examine the influence of income growth ratio, profitability ratio, financing risk ratio, capitalizing ratio, liquidity ratio, and firm size on the level of disclosure. The population is BUS (Sharia Commercial Banks) in the period of 2012-2019, and a total of 99 observational data are used as the samples, taken by using pooling data, and tested by using SmartPLS 3.2 software. The result of the research shows that the level of financial statement disclosure in Sharia commercial banks in Indonesia is classified into low category. It is also found that income growth ratio, profitabiUty ratio, capitalizing ratio, and liquidity risk ratio do not have any effect on financial statement disclosure. Financing risk ratio and firm size have significant effects while financing risk ratio has negative effects and firm size has positive effects.