Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies
The study aims to examine the influence of corporate governance structure that includes ownership structure, board of directors’ size, board of commissioner’s size, and audit firm type to the Islamic voluntary disclosure (IVD) in the Indonesian sharia-compliant companies listed on Jakarta Islamic I...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2024-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
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| Online Access: | https://journal.uii.ac.id/JAAI/article/view/33444 |
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| author | Peni Nugraheni Rahardianto Muhammad Eko Nor Izzati Mohd Aziz |
| author_facet | Peni Nugraheni Rahardianto Muhammad Eko Nor Izzati Mohd Aziz |
| author_sort | Peni Nugraheni |
| collection | DOAJ |
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The study aims to examine the influence of corporate governance structure that includes ownership structure, board of directors’ size, board of commissioner’s size, and audit firm type to the Islamic voluntary disclosure (IVD) in the Indonesian sharia-compliant companies listed on Jakarta Islamic Index 70 (JII70). Voluntary disclosure in this study is measured using the Islamic disclosure index. This study analyses the data using multiple regression. The results show that the board of directors’ size significantly positively affects Islamic voluntary disclosure, while the ownership structure, type of audit firm and board of commissioners' size do not significantly affect the extent of Islamic voluntary disclosure. These results imply that voluntary disclosure is very dependent on the will of internal parties. The board of directors can encourage wider disclosure, especially in sharia aspects, thereby further emphasizing its status as a sharia compliance company.
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| format | Article |
| id | doaj-art-a576ee1731d845fbbcb0504515d3e7f6 |
| institution | OA Journals |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-a576ee1731d845fbbcb0504515d3e7f62025-08-20T02:28:19ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282024-12-0128210.20885/jaai.vol28.iss2.art2Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companiesPeni Nugraheni0Rahardianto Muhammad Eko1Nor Izzati Mohd Aziz2Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, IndonesiaDepartment of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, IndonesiaManagement and Science University (MSU), Shah Alam, Malaysia The study aims to examine the influence of corporate governance structure that includes ownership structure, board of directors’ size, board of commissioner’s size, and audit firm type to the Islamic voluntary disclosure (IVD) in the Indonesian sharia-compliant companies listed on Jakarta Islamic Index 70 (JII70). Voluntary disclosure in this study is measured using the Islamic disclosure index. This study analyses the data using multiple regression. The results show that the board of directors’ size significantly positively affects Islamic voluntary disclosure, while the ownership structure, type of audit firm and board of commissioners' size do not significantly affect the extent of Islamic voluntary disclosure. These results imply that voluntary disclosure is very dependent on the will of internal parties. The board of directors can encourage wider disclosure, especially in sharia aspects, thereby further emphasizing its status as a sharia compliance company. https://journal.uii.ac.id/JAAI/article/view/33444Islamic voluntary disclosureJakarta Islamic Index 70corporate governance structure audit firm type |
| spellingShingle | Peni Nugraheni Rahardianto Muhammad Eko Nor Izzati Mohd Aziz Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies Jurnal Akuntansi dan Auditing Indonesia Islamic voluntary disclosure Jakarta Islamic Index 70 corporate governance structure audit firm type |
| title | Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies |
| title_full | Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies |
| title_fullStr | Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies |
| title_full_unstemmed | Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies |
| title_short | Corporate governance structure, firm characteristics and voluntary disclosure: The case of Indonesian sharia compliant companies |
| title_sort | corporate governance structure firm characteristics and voluntary disclosure the case of indonesian sharia compliant companies |
| topic | Islamic voluntary disclosure Jakarta Islamic Index 70 corporate governance structure audit firm type |
| url | https://journal.uii.ac.id/JAAI/article/view/33444 |
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