The Role of Zakat Disclosure as a Mediating Variable in the Effect of Functional Diversity of the Board of Commissioners and Sharia Supervisory Board on ROE (Study on Islamic Commercial Banks in Indonesia for the 2013-2020 Period)

Firdaus, Rizalnur; Sumiati, Sumiati; Djazuli, Atim; Indrawati, Nur Khusniyah

The Role of Zakat Disclosure as a Mediating Variable in the Effect of Functional Diversity of the Board of Commissioners and Sharia Supervisory Board on ROE (Study on Islamic Commercial Banks in Indonesia for the 2013-2020 Period)

Firdaus, Rizalnur and Sumiati, Sumiati and Djazuli, Atim and Indrawati, Nur Khusniyah (2013) The Role of Zakat Disclosure as a Mediating Variable in the Effect of Functional Diversity of the Board of Commissioners and Sharia Supervisory Board on ROE (Study on Islamic Commercial Banks in Indonesia for the 2013-2020 Period). In: Proceedings of the 3rd Warmadewa International Conference on Science, Technology, and Humanity, WICSTH 2023, 27-28 October 2023, Denpasar-Bali, Indonesia.

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Abstract

This study aims to analyze the mediating role of zakat disclosure in the relationship between the functional diversity of the Board of Commissioners (BoC) and the Sharia Supervisory Board (SSB) on the Return on Equity (ROE) of Islamic banks in Indonesia for the period 2013-2020. The BoC's diversity,

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 18:32
Last Modified:	16 Apr 2026 21:22
URI:	http://eprints.eai.eu/id/eprint/52888

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