Determination Of Corporate Governance Disclosure Case Study On Islamic Banking In Indonesia

Corporate governance concept focuses on two things, firstly, the right of shareholders to obtain information on time and correctly, secondly, the company's obligation to reveal all information the company's performance accurately, timely and transparently to stakeholders. Disclosure of corporate governance is influenced by several factors; these are the dispersion of ownership, board size, company size, and profitability. This study aimed to look at the factors that influence the corporate governance disclosure This study population using all banking companies listed in Islamic Banks (BUS) during 2011-2014 that as many as 44 Islamic Banks. The sample was taken by purposive sampling method. The results of this study indicate that simultaneously all independent variables have a significant positive effect on corporate governance disclosure. Partially ownership dispersion and board size has positive influence on corporate governance disclosure.