Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an important aspect of a company’s financial reporting since it provides information on how various risks can occur, the company’s response to these risks, and the impact these risks have on the...

Climate change is a global issue faced by many countries that cause enormous damage. This is the biggest challenge for a sustainable economy so firms have to mitigate the risk of climate change. Climate change disclosures can be a way for firms to gain legitimacy from stakeholders. The purpose...

Purpose: This study aims to provide a systematic review of research on Islamic social reporting (ISR) in the context of Islamic banks in Indonesia. Design/methodology/approach: A total of 32 articles published in international journals indexed by Scopus and Indonesian journals indexed by the...

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 aimed to find out the effect of data security & privacy and quality of administrative services on acceptance of peer to peer lending in Central Java using extended Technology Acceptance Model (TAM). This study used a survey design by taking a sample from one population and using a...

Purpose - This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach - The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total...

The purpose of this study is to empirically investigate the relationship between ownership structure and the extent of water disclosure made by Indonesian listed companies. It is analyzed using the lens of agency theory which emphasizes the relationship between the principal and the agent. The...