ANALISIS KESENJANGAN HARAPAN ANTARA NASABAH DAN MANAJEMEN TERHADAP PENYAMPAIAN INFORMASI KEUANGAN (ROA, ROE, CAR) DAN NON KEUANGAN(PELAYANAN, PRINSIP SYARIAH, BIAYA PELAYANAN) BANK SYARIAH (Studi Empiris Bank Syariah di Semarang)
ABSTRACT: The use of revenue
sharing between depositors mudharabah saving and the bank in the operation of
Islamic Banks, has created an agency problem. Regarding with this problem, Banks
should provide both
financial and non
financial information for
the depositors mudharabah saving. This research tests again there is gap
in the information provided by banks
as the provider
of information to
the depositors as
the user of the
information. Based on
asymmetry information theory,
depositors 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 mudharabah saving One hundred
seventy-five customers consists
of mudharabah saving
account customer, mudharabah investment account customer, wadiah current
account customer and financing customer
and ninety seven
staffs of Islamic
banks in Semarang
using technical convenience sampling have been surveyed with
questionnaire. This research used independent sample t-test in analyzing the
expectation gap of the two groups.
The result shows
that in general,
there is no
expectation gap between overall customers
and Islamic Banks
Managers in both
financial and non
financial disclosure. But there
exists expectation gap
between mudharabah investment
account customer and Islamic Bank Managers in financial and non
financial disclosure.
Keywords׃ Expectation Gap,
Islamic Bank, Depositors,Mudharabah Saving
Asymmetry Information, Financial Information, Non Financial Information
Penulis: Heri Sudarmaji
Kode Jurnal: jpmanajemendd110143
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