Kesenjangan Harapan Antara Nasabah dan Manajemen Terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah  

Oleh:

Yaya, Rizal ; Abdurahim, Ahim ; Nugraha, Danang Aji

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 8 no. 1 (Jan. 2007), page 1-13.
Topik: Expectation Gab; Islamic Bank; Depositors; Assimetry Information; Financial Information; Non Financial Information

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The use of revenue sharing between depositors and the bank in the operation of Islamic Bank, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors. This research tries to find out the possibility of the existence of expectation gap in the information provided by banks as the provider of information to the depositors as the user of information. Based on assimetry information theory, depesitors as a party with less information, would demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors. One hundred ninety-two depositors and one hundred thirty-eight staffs of Islamic banks in Yogyakarta and Surakarta has been surveyed with questionnaire. This research use independent sample t-test in analyzing the expectation gap of the two groups. The result shows that (1) the user of information have significantly less expectation than the provider of financial information, (2) there is no expectation gap between the user and the providers of banks' information in non financial information.

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