English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Tools annual

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Presents the access of premium content as premium feature

Premium Content

Global: Zendy Plus annual

Global: Zendy Free Plan

Islamic banking system is growing rapidly since its first model established in 1963 in Egypt. An Islamic banking refers to a banking system or activity that is in accordance with the basic principles of Islamic rules and values (El-gamal, 2000). The spread of Islamic banking not only has occurred in Islamic countries but it has also spread widely to the nonMuslim and developed countries such as Hong Kong, Luxembourg, UK and South Africa. Ahmed (2015) reported that Islamic banking institutions have operated in over 50 countries with the total assets stood at an estimated 1.8 trillion US dollars at the end of 2013. In Indonesia, the growth of Islamic banking has begun since 2007. The wide spread of Islamic banks is a result of many factors, but the important one is corporate governance. Jensen and Meckling (1976) defined corporate governance as a principle directing and controlling the company in order to achieve a balance between the power and authority of the company in providing accountability to the shareholders in particular, and stakeholders in general. It is designed to regulate the authority of the directors, managers, shareholders and other parties associated with the development of companies in a particular environment. With the implementation of good corporate governance, the enterprise resource management is expected to be efficient, effective, economical and productive with goal-oriented company and pay attention to stakeholders approach (Jenkinson and Mayer, 1992). At the national level, best practices of governance helps companies access and are successful on the market (Pietrasieński, 2014). Whether corporate governance is a critical factor to lower discretionary accruals of Islamic banks from previous studies raise a question. A discretionary accrual can be defined as management’ intentional actions to obtain preferred level of income but those actions are remaining within the constraints of generally accepted accounting principles. Empirical studies have showed mixed Abstract

Corporate governance and discretionary accruals: Evidence from Indonesian Islamic banks