Effect of Quality of Good Corporate Governance Disclosure, Leverage and Firm Size on Profitability of Isalmic Commercial Banks

Enni Harisa, Mohamad Adam and Inten Meutia
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Enni Harisa: Department of Accounting, Economics Faculty, Sriwijaya University, Palembang, Indonesia,
Mohamad Adam: Department of Accounting, Sriwijaya University, Palembang, Indonesia
Inten Meutia: Department of Accounting, Sriwijaya University, Palembang, Indonesia

International Journal of Economics and Financial Issues, 2019, vol. 9, issue 4, 189-196

Abstract: The purpose of this study was to determine the effect of the quality of disclosure of good corporate governance (GCG), leverage, and firm size on profitability in Islamic commercial banks in Indonesia and Malaysia. The data used in this study were obtained from the website of each bank in the period 2011-2017 with a total sample of 16 Islamic commercial banks. The data analysis technique used in this study is panel data regression analysis. The results showed that the quality of GCG disclosure and leverage had an effect on profitability while the firm size variable had an effect on profitability.

Keywords: Islamic commercial bank; quality of GCG disclosure; leverage; firm size; profitability (search for similar items in EconPapers)
JEL-codes: G2 G3 G38 M4 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ1:2019-04-22

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