Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana
Barry Alfian
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Dampak Dispersion Of Ownership, Financial Distress, Dewan Pengawas, Umur Listing terhadap Pengungkapan Sukarela Bank Syariah Barry Alfian; Lilik Handajani; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p20

Abstract

This study aims to look at the effect of ownership dispersion, financial distress, sharia supervisory board and age of listings on the extent of voluntary disclosure in Islamic banks registered with OJK in the 2015-2018 period. The population of the study was 14 companies of Islamic Commercial Banks and the number of samples obtained were 13 companies with an observation period of 4 years. Data analysis techniques using multiple linear regression. Statistical results show that Simultaneous that dispersion of ownership, financial distress, sharia supervisory board and age of listings have a positive and significant effect on voluntary disclosure of Islamic Commercial Banks. While partially dispersion of ownership and sharia supervisory board negative significant influence on voluntary disclosure of Islamic Commercial Banks. Keywords: Voluntary Disclosure; Ownership Dispersion; Financial Distress; Supervisory Board; Age Of Listing.
Co-Authors I Nyoman Nugraha Ardana Putra Lilik Handajani