Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia
2015
Muhammad Haidir Ali, Ahmad Tarmizi Lubis

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Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia Image
Abstract

This study is a descriptive study to assess voluntary disclosure in annual reports Islamic Banks (iB) with that should be disclosed. Annual reports used in this study is an annual report iB in Indonesia in 2011, 2012, and 2013. This research is relatively new because no one has done research on voluntary disclosure in Islamic Banks (iB). Therefore, in order to study to obtain maximum results, the coding instructions for voluntary disclosure must be in accordance with the study conducted by Rr. Puruwita Wardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis tools are used is the content analysis by collecting words that expressed the count. The results showed that during the three-year study period, 2011, 2012, and 2013 there was an increase in the provision of good disclosure of the number of items disclosed or revealed iB number. But overall tenth iB already provide adequate voluntary disclosure to reveal the items contained in the variable voluntary disclosure even though the iB newly established in 2010.

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  • Eye Icon 81 views
  • Download Icon 146 downloads
Metrics Icon 81 views  //  146 downloads