Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia

Shariah principles used as the primary basis for bank operations emphasize information disclosure manager accountability to stakeholders. This form of can be presented by presenting broader disclosure, i.e., on social, finance, and shariah compliance performance. We expand which is not limited Corporate Social Responsibility (CSR). study aims examine effect Board Directors (BOD) Supervisory (SSB) financial, disclosure. The sample this Islamic commercial banks in Indonesia, totaling 14 with an observation period 11 years (2010–2020). content analysis measured data further analyzed using fixed or random generalized method moments (GMM) overcome endogeneity problem. found that BOD SSB education finance/accounting improve However, number SSBs reduce play a more significant role than others increasing regarding sub-disclosure. implication importance financial/accounting expertise will impact performance effectiveness subsequently asymmetry.