Mai, Muhamad Umar; Sudradjat; Sembiring, Etti Ernita - In: Cogent economics & finance 11 (2023) 2, pp. 1-19
This study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008-2021 period. The estimation results for the...