ANALISIS PENGUNGKAPAN TATA KELOLA BANK SYARIAH DI INDONESIA
Cahyo Luthfi Adiono
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada
Jl. Sosio Humaniora 1 Bulaksumur-Yogyakarta, 55281, Indonesia.
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This research aimed to analyze the disclosure level of corporate governance on annual report of BUS (Syariah Commercial Banks) in Indonesia in 2010-2012 with indicator stated in Indonesia Bank Rules number 11/33/PBI/2009. Besides, this research also analyzed the growth of the disclosure level. To reach the aim, this research used content analysis method. The result of research showed that Syariah Mandiri Bank, BCA Syariah Bank, and Muamalat Bank had the highest disclosure value while Bukopin Syariah Bank had the highest growth average. However, only four BUS had disclosure value above 70 percent and four BUS had growth rank above 5 percent per year. It showed that during 3 year-period the disclosure level of BUS corporate governance in annual report was not high and it had not had a meaningful growth.
Key words: content analysis, corporate governance, disclosure, syariah bank