FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERBANKAN SYARIAH DI INDONESIA

This research aims to test empirically factors which affect the level of
good corporate governance disclosure in annual report of Islamic Banking in
Indonesia. The factors examined in this study are firm size, firm age, size of
commissioner board and size of shariah supervisory board.
Population of this research are Islamic Commercial Bank listed in Bank
Indonesia during the years 2010-2012. There are 80 disclosure items to detect the
level of good corporate governance disclosure.
This research uses multiple regression analysis to examine the factors
which affect the level of good corporate governance disclosure. The results
indicate that the independent variables that significantly affect the level of good
corporate governance disclosure is firm age. However, firm size, size of
commissioner board and size of shariah supervisory board did not show
significant influence to good corporate governance disclosure