Analisis Pengaruh Financial Leverage, Ukuran, Jenis Auditor, Profitabilitas, Umur, Dan Risiko Terhadap Pengungkapan Laporan Perusahaan Manufaktur Periode 2011 – 2014
Abstract: This study aims to empirically eximine the factors that affect the level of financial statements discosure, using financial leverage, size, auditor type, profitability, age, and risk as independent variable.<br />This study was conducted using multiple regression analysis and data processing with the E - views 6.0 program. The data in this research is secondary data obtained from the audited financial statements for 2010-2014 and the annual report for 2011-2013. The population in this study amounted to 1… Show more
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ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074 Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the board of commissioners, committees and disclosure of company risk. Jurnal Reviu Akuntansi dan Keuangan, 8(2), 115–124. https://doi.org/10.22219/jrak.v8i Ikatan Akuntan Indonesia. (2020). Standar akuntansi keuangan syariah per 1 Januari 2020. Jakarta: Ikatan Akuntan Indonesia. Inchausti, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. https://doi.org/10.1080/096381897336863 Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, S. A., Harmain, S. H., Sumartono, P., & Ikhsan, A. (2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. European Accounting Review, 16(2), 399–427. https://doi.org/10.1080/09638180701391014 Marini, M., & Kusumawati, S. M. (2017). Analisis pengaruh financial leverage, ukuran, jenis auditor, profitabilitas, umur, dan risiko terhadap pengungkapan laporan perusahaan manufaktur periode 2011 – 2014. Jurnal Akuntansi Bisnis, 9(1), 91–114. https://doi.org/10.30813/jab.v9i1.875 Matuszak, L., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040 Nurdin, N. N., Hady, H., & Nalurita, F. (2019). Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan intellectual capital. Prosiding Seminar Nasional Pakar, 1–7. https://doi.org/10.25105/pakar.v0i0.4301 Nurkhin, A., Wahyudin, A., Mukhibad, H., Fachrurrozie, & Baswara, S. Y. (2019). The determinants of Islamic governance disclosure: The case of Indonesian Islamic banks. Banks and Bank Systems, 14(4), 143–152. http://dx.doi.org/10.21511/bbs.14(4).2019.14 Nuswandari, C. (2009). Pengungkapan pelaporan keuangan dalam perspektif signalling theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57. Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. https://doi.org/10.1108/19852511011055943 Pah, V. C. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan internet financial reporting; relevansi bagi pemegang saham di bursa efek Indonesia. Jurnal Thesis, 1-28. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta. Rokhlinasari, S. (2016). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. http://dx.doi.org/10.24235/amwal.v7i1.217 Sellami, Y. M., & Tahari, M. (2017). Factors influencing compliance level with AAOIFI Financial accounting standards by Islamic banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/JAAR-01-2015-0005 Sembiring, E. R. (2005). Karakteristik perusahaan dan pengungkapan tanggung jawab sosial: Study empiris pada perusahaan yang tercatat di bursa efek Jakarta. SNA VIII Solo, September, 379–395. Subroto, B. (2014). Pengungkapan wajib perusahaan publik: kajian teori dan empiris. Malang: UB Press. Sudarmaji, A. M., & Sularto, L. (2007). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil, 2(1858–2559), A53–A61. https://doi.org/10.1049/ip-f-1.1985.0021 Sunyoto, & Hidayanti, E. (2009). Pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi. Jurnal WIGA, 2(2), 19–28. Tabash, M. I. (2019). An empirical investigation on the relation between disclosure and financial performance of Islamic banks in the United Arab Emirates. The Journal of Asian Finance, Economics and Business, 6(4), 27–35. http://dx.doi.org/10.13106/jafeb.2019.vol6.no4.27 Ulum, I. (2009). Intellectual capital: Konsep dan kajian empiris. Yogyakarta: Graha Ilmu. Upperline. (2017). ARA 2016: BNI raih penghargaan tertinggi BUMN keuangan listed - media korporasi Indonesia. Retrieved from https://upperline.id/post/ara-2016-bni-raih-penghargaan-tertinggi-bumn-keuangan-listed Usanti, T. P. (2019). Pengelolaan risiko pembiayaan di bank syariah. ADIL: Jurnal Hukum, 3(2), 408. https://doi.org/10.33476/ajl.v3i2.817 Vanza, S., Wells, P., & Wright, A. (2018). Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry? Journal of Contemporary Accounting & Economics, 14, 22–40. https://doi.org/10.1016/j.jcae.2018.02.003 Wahyuni, C. E., & Diantimala, Y. (2016). Tingkat pengungkapan wajib perbankan syariah. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 273–281. Wahyuni, S. (2018). Islamic social reporting disclosure and determinant factors. Advances in Social Science, Education and Humanities Research, 231, 389–392. Wangsawidjaja Z., A. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia. Wardani, M. K., & Sari, D. D. (2018). Disclosure of Islamic social reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105–120. https://doi.org/10.22515/jfib.v1i2.1495
ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074 Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the board of commissioners, committees and disclosure of company risk. Jurnal Reviu Akuntansi dan Keuangan, 8(2), 115–124. https://doi.org/10.22219/jrak.v8i Ikatan Akuntan Indonesia. (2020). Standar akuntansi keuangan syariah per 1 Januari 2020. Jakarta: Ikatan Akuntan Indonesia. Inchausti, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. https://doi.org/10.1080/096381897336863 Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, S. A., Harmain, S. H., Sumartono, P., & Ikhsan, A. (2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. European Accounting Review, 16(2), 399–427. https://doi.org/10.1080/09638180701391014 Marini, M., & Kusumawati, S. M. (2017). Analisis pengaruh financial leverage, ukuran, jenis auditor, profitabilitas, umur, dan risiko terhadap pengungkapan laporan perusahaan manufaktur periode 2011 – 2014. Jurnal Akuntansi Bisnis, 9(1), 91–114. https://doi.org/10.30813/jab.v9i1.875 Matuszak, L., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040 Nurdin, N. N., Hady, H., & Nalurita, F. (2019). Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan intellectual capital. Prosiding Seminar Nasional Pakar, 1–7. https://doi.org/10.25105/pakar.v0i0.4301 Nurkhin, A., Wahyudin, A., Mukhibad, H., Fachrurrozie, & Baswara, S. Y. (2019). The determinants of Islamic governance disclosure: The case of Indonesian Islamic banks. Banks and Bank Systems, 14(4), 143–152. http://dx.doi.org/10.21511/bbs.14(4).2019.14 Nuswandari, C. (2009). Pengungkapan pelaporan keuangan dalam perspektif signalling theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57. Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. https://doi.org/10.1108/19852511011055943 Pah, V. C. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan internet financial reporting; relevansi bagi pemegang saham di bursa efek Indonesia. Jurnal Thesis, 1-28. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta. Rokhlinasari, S. (2016). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. http://dx.doi.org/10.24235/amwal.v7i1.217 Sellami, Y. M., & Tahari, M. (2017). Factors influencing compliance level with AAOIFI Financial accounting standards by Islamic banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/JAAR-01-2015-0005 Sembiring, E. R. (2005). Karakteristik perusahaan dan pengungkapan tanggung jawab sosial: Study empiris pada perusahaan yang tercatat di bursa efek Jakarta. SNA VIII Solo, September, 379–395. Subroto, B. (2014). Pengungkapan wajib perusahaan publik: kajian teori dan empiris. Malang: UB Press. Sudarmaji, A. M., & Sularto, L. (2007). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil, 2(1858–2559), A53–A61. https://doi.org/10.1049/ip-f-1.1985.0021 Sunyoto, & Hidayanti, E. (2009). Pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi. Jurnal WIGA, 2(2), 19–28. Tabash, M. I. (2019). An empirical investigation on the relation between disclosure and financial performance of Islamic banks in the United Arab Emirates. The Journal of Asian Finance, Economics and Business, 6(4), 27–35. http://dx.doi.org/10.13106/jafeb.2019.vol6.no4.27 Ulum, I. (2009). Intellectual capital: Konsep dan kajian empiris. Yogyakarta: Graha Ilmu. Upperline. (2017). ARA 2016: BNI raih penghargaan tertinggi BUMN keuangan listed - media korporasi Indonesia. Retrieved from https://upperline.id/post/ara-2016-bni-raih-penghargaan-tertinggi-bumn-keuangan-listed Usanti, T. P. (2019). Pengelolaan risiko pembiayaan di bank syariah. ADIL: Jurnal Hukum, 3(2), 408. https://doi.org/10.33476/ajl.v3i2.817 Vanza, S., Wells, P., & Wright, A. (2018). Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry? Journal of Contemporary Accounting & Economics, 14, 22–40. https://doi.org/10.1016/j.jcae.2018.02.003 Wahyuni, C. E., & Diantimala, Y. (2016). Tingkat pengungkapan wajib perbankan syariah. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 273–281. Wahyuni, S. (2018). Islamic social reporting disclosure and determinant factors. Advances in Social Science, Education and Humanities Research, 231, 389–392. Wangsawidjaja Z., A. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia. Wardani, M. K., & Sari, D. D. (2018). Disclosure of Islamic social reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105–120. https://doi.org/10.22515/jfib.v1i2.1495
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