ANALISIS PENGUNGKAPAN SUKARELA (VOLUNTARY DISCLOSURE)

PADA LAPORAN TAHUNAN BANK MEGA SYARIAH

TAHUN 2010, 2011 DAN 2012

Menurut Gerald K. Chau dan Sidney J.Gray dalam jurnalnya yang berjudul Ownership Structure and
Corporate Voluntary Disclosure in Hongkong and Singapore, pengungkapan sukarela dalam laporan
tahunan perusahaan terdiri dari 12 kategori pengungkapan yaitu :
1. General Corporate Information
2. Corporate Strategy
3. Acquisitions And Disposals
4. Research And Development (R&D)
5. Future Prospects
6. Information Abaout Directors
7. Employee Information
8. Social Policy And Value Added Information
9. Segmental Information
10. Financial Review
11. Foreign Currency Information
12. Stock Price Information
Berdasarkan 12 kategori tersebut maka dapat dianalisis Pengungkapan Sukarela pada Bank Mega
Syariah selama tahun 2010, 2011 dan 2012 adalah sebagai berikut :
No Voluntary Disclosure
BANK BTN
2010 2011 2012
/
x
Hal
/
x
Hal x Hal
1. General Corporate Information
1. Brief history of company 4-7 6-9 6-9
2. Organizational structure 60 62 68

2. Corporate Strategy
1. Statement if strategy and objectives - general 36 42 46

2. Statement if strategy and objectives -
financial
52 54 61

3. Statement if strategy and objectives -
marketing
66 66 74
4. Statement if strategy and objectives - social 48 52 58
5. Impact of strategy on current result x - x - x -
6. Impact of strategy on future result x - x - x -



3. Acquisitions And Disposals
1. Reasons for the acquisitions 4 6 6
2. Amount of goodwill on acquisition x - x - X -
3. Reasons for the disposals x - x - X -

4. Amount of consideration realizad from the
disposal
x - x - X -

4. Research And Development (R&D)
1. Description of R&D projects 42 48 54
2. Corporate policy on R&D x - x - x -
3. Location of R&D activities x - x - x -
4. Number employed in R&D x - 49 56

5. Future Prospects
1. Statement of future prospect - qualitative 52&66 54&66 61&74
2. Qualitative forecast of sales 66 66 74
3. Quantitative forecast of sales 66 66 74
4. Qualitative forecast of profits 52 54 61
5. Quantitative forecast of profits 52 54 61
6. Description of capital project committed 69 70 78
7. Committed expenditure for capital projects x - X - x -
8. Qualitative forecast of cash flows x - x - x -
9. Quantitative forecast of cash flows x - x - x -
10. Assumptions underlying the forecast x - x - x -
11. Order book or backlog information x - x - x -

6. Information About Directors
1. Age of the directors 57 58 64
2. Educational qualifications 57 58 64

3. Commercial experience of the nonexecutive
directors
57 58 64

4. Commercial experience of the executive
directors
56 56 62

5. Other directorship held by nonexecutive
directors
x - x - 64

6. Other directorship held by executive
directors
x - x - 62
7. Position or office held by executive directors x - 58 64

7. Employee Information
1. Geographical distribution of employees x - x - X -

2. Line- of- business distribution of employees x - x - X -
3. Categories of employees by sex x - x - X -
4. Categories of employees by function x - x - X -

5. Identification of senior management and
their functions
60 62 68
6. Number of employees for 2 or more years x - x - x -

7. Reasons for changes in employees numbers
or categories over time
x - x - x -
8. Share option schemes - policy x - x - X -
9. Profit sharing schemes - policy 52 54 61
10. Amount spent in training x - x - x -
11. Nature of training 42 48 54
12. Policy of training x - x - x -
13. Categories of employees trained 42 48 54
14. Number of employees trained x - x - 54
15. Walfare information x - x - x -
16. Safety policy x - x - x -
17. Data on accidents x - x - x -
18. Cost of safety measures x - x - x -
19. Policy on communication x - x - x -
20. Redundancy information x - x - x -
21. Equal opportunity policy statement x - x - x -
22. Recruitment problems and related policy x - x - x -

8. Social Policy And Value - Added Information
1. Safety of products 66 66 74

2. Environmental protection programs -
qualitative
66 66 74

3. Environmental protection programs -
quantitative
66 66 74
4. Charitable donations 48 52 58
5. Community programs 48 52 58
6. Value- added statement x - x - x -
7. Value- added data x - x - x -
8. Value- added ratios x - x - x -
9. Qualitative value- added information x - x - x -

9. Segmental Information

1. Geographical capital expenditure-
quantitative
x - x - x -
2. Geographical net assets- quantitative x - x - x -
3. Geographical production- quantitative x - x - x -

4. Line-of-business capital expenditure-
quantitative
x - x - x -
5. Line-of-business net assets- quantitative x - x - x -
6. Line-of-business production- qauantitative x - x - x -
7. Competitor analysis- qualitative x - x - x -
8. Competitor analysis- quantitative x - x - x -
9. Market share analysis- qualitative x - x - x -
10. Market share analysis- quantitative x - x - x -

10. Financial Review
1. Profitability ratios x - x - x -
2. Qulitative comments on profitability x -



3. Cash flow statement- direct





4. Cash flow ratios





5. Liquidity ratios





6. Gearing Ratios x - x x
7. Fixed asset revaluation wthin the last 5 years x - x - x -
8. Disclosure of brand valuation x - x - x -

9. Disclosure of other intangible valuations
(except goodwill)
x - x - x -
10. Dividend payout policy





11. Transfer pricing policy x - x - x -

12. Impact of any accounting policy changes on
results







13. Financial history or summary- 3 or more
years







14. Financial history or summary- 6 or more
years







15. Restatement of financial information to
IASC
x - x - x -
16. Off balance sheet financing information x - x - x -
17. Advertising information- qualitative x - x - x -
18. Advertising expenditure- quantitative x - x - x -

19. Effects of inflation on future operations-
qualitative
x - x - x -
20. Effects of inflation on result- qualitative x - x - x -
21. Effects of inflation result- quantitative x - x - x -
22. Effects of inflation on assets- qualitative x - x - x -
23. Effects of inflatian on assets- quantitaive x - x - x -
24. Effects of interest rates on results x - x -


25. Effects of interest rates on future
operations






11. Foreign Currency Information

1. Effects of foreign currency fluctuations on
future operations- qualitative
x - x - x -

2. Effects of foreign currency fluctuations on
current results - quantitative
x - x - x -
3. Major exchange rates used in the accounts x - x - x -
4. Long- term debt by currency x - x - x -
5. Short-term debt by currency x - x - x -

6. Foreign currency exposure management
description
x - x - x -

12. Stock Price Information
1. Share price at year end 63 65 72
2. Share price trend 63 65 722
3. Market capitalization at year end x - x - x -
4. Market capitalization trend x - x - x -
5. Size of shareholdings 63 65 72
6. Type of shareholder 63 65 72
7. Foreign stock market listing information x - x - x -
Persentase (%) 34,51% 36,28% 39,82%


Persentase = Jumlah item yang diungkapkan x 100%
Jumlah seluruh item pengungkapan

Persentase 2010 =

Persentase 2011 =

Persentase 2012 =

Berikut adalah perbandingan antara Indeks GCG (Good Corporate Government) dan Indeks
Pengungkapan Sukarela pada Bank Mega Syariah selama Tahun 2010, 2011, dan 2012 :
Tahun Indeks GCG
Indeks
Pengungkapan Sukarela
2010 36,67 % 34,51% 39,82%
2011 48,33 % 36,28%
2012 50,00 % 39,82%


Berikut adalah Korelasi antara Indeks GCG (Good Corporate Government) dan Indeks Pengungkapan
Sukarela pada Bank Mega Syariah selama Tahun 201, 2011, dan 2012 :
Tahun
Indeks GCG
(%)
Indeks
Pengungkapan
X-X Y-Y (X-X) ^2 (Y-Y) ^2
(X-X) x
(Y-Y)
Sukarela (%)
X Y
2010 36,67 34,51 -8,33 -2,36 69,3889 5,5696 19,6588
2011 48,33 36,28 3,33 -0,59 11,0889 0,3481 -1,9647
2012 50,00 39,82 5,00 2,95 25,00 8,7025 14,75
Jumlah 135 110,61 105,4778 14,6202 32,4441
Rata-
rata 45 36,87

= (Indeks Keseluruhan)

Perhitungan Korelasi per Tahun :

r
xy 2010
=

= 1

r
xy 2011
=

= -1

r
xy 2012
=

= 1