Gati, Vidia; Harymawan, Iman; Nasih, Mohammad - In: Economies : open access journal 10 (2022) 5, pp. 1-14
firms with a higher percentage of independent commissioners are not associated with the cost of debt. These findings … indicate that a more significant number of independent commissioners sitting on the board will not stimulate a sharia firm … study, we suggest that independent commissioners who represent aspects of governance also need to be developed using firm …