The Correlation Analysis of Bank Soundness Levels toward The Disclosure of Islamic Commercial Banks' Ethical Identity
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Keywords:
Bank Soundness Level, Etichal Identity, Islamic Commercial Bank
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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Asrori. (2014). Implementasi Islamic Corporate Governance dan Implikasinya Terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi, 6(1), 90–102.
Peraturan Bank Indonesia Nomor 6/10/PBI/2004 Tentang Sistem Penilaian Tingkat Kesehatan Bank Umum, (2004).
Barkhowa, M. K., & Utomo, H. (2019). Pengaruh Identitas Etis Islam Dan Market Share Terhadap Kinerja Keuangan Perbankan Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Indonesia Tahun 2014-2017. Magisma: Jurnal Ilmiah Ekonomi dan Bisnis, 7(1), 12–18. https://doi.org/10.35829/magisma.v7i1.36
Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate Ethical Identity as a Determinant of Firm Performance: A Test of the Mediating Role of Stakeholder Satisfaction. Journal of Business Ethics, 76(1), 35–53. https://doi.org/10.1007/s10551-006-9276-1
Budisantoso, T., & Triandaru, S. (2006). Bank dan Lembaga Keuangan Lain. (2nd ed.). Salemba Empat.
Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93–109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002
Dendawijaya, L. (2009). Manajemen Perbankan (Kedua). Ghalia Indonesia.
Effendi, M. A. (2009). The Power of Good Corporate Governance: Teori dan Implementasi. Salemba Empat.
Faozan, A. (2013). Implementasi Good Corporate Governance Dan Peran Dewan Pengawas Syariah Di Bank Syariah. La_Riba, 7(1), 1–14. https://doi.org/10.20885/lariba.vol7.iss1.art1
Fauziyah, Y., & Siswantoro, D. (2016). Analisis Pengungkapan Identitas Etika Islam dan Kinerja Keuangan Perbankan Syariah di Indonesia. 19.
Haniffa, R. (2002). Social Reporting Disclosure-An Islamic Perspective. Indonesian Management & Accounting Research, 1(2), 128–146.
Haniffa, R., & Hudaib, M. (2007). Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5
Idroes, F. (2008). Manajemen Risiko Perbankan. PT. Raja Grafindo Persada.
Indrayani, V., & Chariri, A. (2014). Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2010-2012. Diponegoro Journal Of Accounting, 15.
Jayanti, F. D., Daat, S. C., & Andrianti, H. N. (2019). Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Kelengkapan Pengungkapan Sukarela Dalam Laporan Tahunan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018). Jurnal Akuntansi Dan Keuangan Daerah, 14(2). https://doi.org/10.52062/jakd.v14i2.1451
Khabibah, N. A., & Mutmainah, S. (2013). Analisis Hubungan Corporate Social Responsibility Dan Corporate Financial Performance Pada Perbankan Syariah Di Indonesia. Diponegoro Journal of Accounting, 2(3), 1–11.
Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6), 593–600. https://doi.org/10.1016/j.jclepro.2008.10.001
Muhammad. (2005). Manajemen Bank Syariah. UPP AMP YKPN.
Nuswandari, C. (2009). Pengungkapan Pelaporan Keuangan Dalam Perspektif Signalling Theory. Jurnal Ilmiah Kajian Akuntansi, 48–57.
Peraturan Otoritas Jasa Keuangan Nomor 8/PJOK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah, (2014).
Surat Edaran Otoritas Jasa Keuangan Nomor 10/SEOJK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah, (2014).
Surat Edaran Otoritas Jasa Keuangan Nomor 18/SEOJK.03/2015 tentang Transparansi dan Publikasi Laporan Bank Umum Syariah dan Unit Usaha Syariah, (2015).
Otoritas Jasa Keuangan. (2019, August 26). Statistik Perbankan Syariah Desember 2019. http://www.ojk.go.id/id/kanal/syariah/datadanstatistik/statistikperbankansyariah/default.aspx.
Paramitasari, R. (2012). Islamic Corporate Identity In The Practice Of Annual Report Disclosure Islamic Bank. Assets: Jurnal Akuntansi dan Pendidikan, 1(1), 34. https://doi.org/10.25273/jap.v1i1.538
Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, (2008).
Riyadi, S. (2006). Banking Assets and Liability Management (3rd ed.). Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Simanjntak, B. H., & Widiastuti, L. (2004). Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di BEJ. Jurnal Riset Akuntansi Indonesia, 7(3), 351–366.
Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). The Impact of Islamic Corporate Governance, Islamic Intellectual Capital and Islamic Financial Performance on Sustainable Business Islamic Banks. 7(4), 8.
Sugiyono. (2011). Metode Penelitian Kuantitatif Kualitatif dan R & D. Alfabeta.
Sukardi, B., & Wijaya, T. (2013). Corporate Ethical Identity Perbankan Syariah di Indonesia. TSAQAFAH, 9(2), 337. https://doi.org/10.21111/tsaqafah.v9i2.56
Suryani, S. (2012). Analisis Pengaruh Financing To Deposit Ratio (Fdr) Terhadap Profitabilitas Perbankansyariah Di Indonesia (Rasio Keuangan Pada Bus Dan Uus Periode 2008-2010). Economica: Jurnal Ekonomi Islam, 2(2), 153–170. https://doi.org/10.21580/economica.2012.2.2.854
Syafitri, T., Nuzula, N. F., & Nurlaily, F. (2018). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan. Jurnal Administrasi Bisnis, 110–117.
Taswan. (2010). Manajemen Perbankan Konsep, Teknik dan Aplikasi. UPP STIM YKPN.
Zaki, A., Sholihin, M., & Barokah, Z. (2014). The association of Islamic bank ethical identity and financial performance: Evidence from Asia. Asian Journal of Business Ethics, 3(2), 97–110. https://doi.org/10.1007/s13520-014-0034-7
Published
2022-07-01
How to Cite
Ellen Betha Chindo, Tri Joko Prasetyo, & Harsono Edwin Puspita. (2022). The Correlation Analysis of Bank Soundness Levels toward The Disclosure of Islamic Commercial Banks’ Ethical Identity. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(2), 42-54. https://doi.org/10.29407/jae.v7i2.17667
Section
Volume 7 No 2 Tahun 2022
Copyright (c) 2022 Ellen Betha Chindo, Tri Joko Prasetyo, Harsono Edwin Puspita
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