Analisis Kepatuhan Atas Penerapan Internet Corporate Reporting (ICR) pada Bank Umum Syariah Di Indonesia

Authors

  • Dessy Noor Farida UIN Walisongo Semarang, Indonesia

DOI:

https://doi.org/10.29040/jiei.v5i01.395

Keywords:

Internet Corporate Reporting, information disclosure, website, compliance, Islamic banking

Abstract

In the digital business era, having a high-quality and effective website is one of the priority strategies for many companies. Companies that have information on the company's website can make it easier for users to find all the necessary information related to the company without incurring high costs. With corporate reporting, the company will present financial information in a timely manner to convince users of financial statements that the data available is relevant information. In order to increase transparency while increasing the access of shareholders and other stakeholders to the information of issuers or public companies OJK (Otoritas Jasa Keuangan) issues regulations related to the website of the issuer or public company. The results of this study indicate that Islamic banks have not utilized the facilities provided on the website optimally. This is indicated by the ICR index average of Islamic banks which is still in the range of 51.1. The highest ICR index is owned by Bank Muamalat Indonesia with a score of 73.97 and the lowest ICR index is owned by Bank Mega Syariah bank with a score of 36.99.

Author Biography

Dessy Noor Farida, UIN Walisongo Semarang

Fakultas ekonomi dan Bisnis Islam Prodi Akuntansi Syariah UIN Walisongo Semarang

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Published

31-03-2019

How to Cite

Farida, D. N. (2019). Analisis Kepatuhan Atas Penerapan Internet Corporate Reporting (ICR) pada Bank Umum Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 5(01), 21–34. https://doi.org/10.29040/jiei.v5i01.395

Issue

Vol. 5 No. 01 (2019): JIEI, Vol. 05 No. 01, 2019

Section

Articles

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