This study examines the effect of the pay gap on banks and compares the effectiveness of the tournament theory in Islamic banks (IB) and conventional banks (CB). This study expands the pay gap indicators used in previous studies by using three indicators: board of directors' pay gap,...

Previous studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk,...

Islamic banks should care about social and environmental issues. However, the economic consequence of social and environmental concerns is still being debated. This study aims to prove the role of economic consequences of social and environmental concerns and market competition on financial...

This study examines the effect of the pay gap on banks and compares the effectiveness of the tournament theory in Islamic banks (IB) and conventional banks (CB). This study expands the pay gap indicators used in previous studies by using three indicators: board of directors' pay gap,...

Previous studies use mainly insolvency, credit, liquidity, market, and operational risk to measure risk-taking in Islamic banks. We are expanding the risk indicators: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, shariah compliance risk,...

This study examines the influence of the Shariah Supervisory Board (SSB), Board of Directors (BOD), Risk Officers (RO), Audit Committee, and market competition (Lerner) on the Islamic Law Compliance Risk (ILCR). We use a sample of full-fledged Islamic banks in Indonesia with an observation...

Equity-based financing (EBF) is an Islamic bank (IB) financing type that promotes justice, spirituality, and Islamic values. However, data shows that IBs still have low EBF. The researcher noted that with EBF, there is information asymmetry, agency problems and the potential for moral hazards,...

This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for...