Islamic Values and Voluntary Corporate Governance Disclosure

Citra Laksmi Chrisworo, Erina Sudaryati

Abstract

The aim of this study was to empirically examine the influence of Islamic values on the level of voluntary corporate governance disclosures in public companies in Indonesia and the influence of traditional ownership structures and corporate governance on the level of voluntary GCG disclosures. In this regard, this study was structured on the basis of Islamic values and voluntary corporate governance disclosures. The population in this study was banking sector companies listed on the Indonesian Stock Exchange from 2012–2016, which consisted of 43 companies. Data from 2012 to 2016 was used, representing the period after the adoption of the GCG code, and a purposive sampling technique was utilized. An examination of the influence of Islamic values on voluntary GCG disclosures was carried out by using multiple linear regression analysis, assisted by SPSS 24.0 software.

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Paper Citation


in Harvard Style

Chrisworo C. and Sudaryati E. (2018). Islamic Values and Voluntary Corporate Governance Disclosure.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 699-704. DOI: 10.5220/0007020106990704


in Bibtex Style

@conference{jcae symposium18,
author={Citra Laksmi Chrisworo and Erina Sudaryati},
title={Islamic Values and Voluntary Corporate Governance Disclosure},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={699-704},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007020106990704},
isbn={978-989-758-339-1},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Islamic Values and Voluntary Corporate Governance Disclosure
SN - 978-989-758-339-1
AU - Chrisworo C.
AU - Sudaryati E.
PY - 2018
SP - 699
EP - 704
DO - 10.5220/0007020106990704