JAE (Jurnal Akuntansi dan Ekonomi)
Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI

Analisis Hubungan Tingkat Kesehatan Bank Terhadap Pengungkapan Identitas Etika Bank Umum Syariah

Ellen Betha Chindo (Universitas Lampung)
Tri Joko Prasetyo (Lampung University)
Harsono Edwin Puspita (Lampung University)



Article Info

Publish Date
01 Jul 2022

Abstract

This study aims to determine the correlation of bank soundness levels toward the disclosure of Islamic commercial banks' ethical identity in Indonesia. This study data collection uses secondary data derived from annual reports available on the official website of each bank. To achieve the objectives, this study was conducted by examining 12 Islamic Commercial Banks in Indonesia that have been operating from 2014-2019. The sample of this study amounted to 72 samples with the determination of the sample using the purposive sampling method. Based on the test results using the correlation test. The researcher found that the level of bank soundness based on the Financing to Deposit Ratio (FDR), Good Performance Governance (GCG), and Capital Adequacy Ratio (CAR) had a correlation with the disclosure of the Islamic commercial banks’ ethical identity. However, there is no correlation between Non-performing Financing (NPF) and Return on Assets (ROA) with the disclosure of the Islamic commercial banks’ ethical identity.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...