Perbandingan Pengaruh Risiko Likuiditas terhadap Nilai Perusahaan pada Bank Konvensional dan Bank Syariah: Peran Dewan Pengawas Syariah
Abstrak
Sektor perbankan memiliki peran strategis dalam menjaga kestabilan sistem keuangan, namun terus menghadapi tekanan risiko likuiditas yang dapat memengaruhi nilai perusahaan secara signifikan. Penelitian ini bertujuan mengkaji secara komparatif pengaruh risiko likuiditas terhadap nilai perusahaan pada bank konvensional dan bank syariah, serta mengevaluasi peran Dewan Pengawas Syariah (DPS) sebagai mekanisme tata kelola. Metode yang digunakan adalah Systematic Literature Review (SLR) berpedoman PRISMA 2020 dikombinasikan analisis bibliometrik menggunakan VOSviewer v1.6.20. Pencarian dilakukan pada Scopus, Web of Science, dan Google Scholar (2012–2025) menggunakan string pencarian terstruktur berbasis Boolean. Dari 663 artikel yang teridentifikasi, 39 artikel memenuhi kriteria inklusi setelah melalui penilaian kualitas menggunakan Critical Appraisal Skills Programme (CASP) dan disintesis menggunakan thematic synthesis. Hasil bibliometrik mengidentifikasi 5 klaster tema utama, dengan topik terkini meliputi ESG, digitalisasi, dan studi komparatif SLR berbasis PRISMA. Temuan sintesis menunjukkan bahwa risiko likuiditas berpengaruh negatif signifikan terhadap nilai perusahaan bank konvensional; pada bank syariah dampaknya lebih moderat akibat struktur pembiayaan berbasis aset riil. DPS terbukti berperan sebagai mekanisme tata kelola yang memperkuat manajemen risiko likuiditas dan berkontribusi positif terhadap nilai perusahaan bank syariah. Penelitian ini mengidentifikasi research gap berupa minimnya studi yang mengintegrasikan ketiga variabel secara eksplisit. Temuan memiliki implikasi bagi regulator, manajemen perbankan, dan investor dalam merancang kebijakan manajemen risiko yang adaptif.
Referensi
Abdel Megeid, N. S. (2017). Liquidity risk management: Conventional versus Islamic banking system in Egypt. Journal of Islamic Accounting and Business Research, 8(1), 100–128. https://doi.org/10.1108/JIABR-05-2014-0018
Abdullah, M. (2012). Analysing the role of Shariah Supervisory Boards in Islamic Financial Institutions. SSRN Electronic Journal, 1–29. https://doi.org/10.2139/ssrn.2217926
Al-Deek, M. Y. (2025). Liquidity risk in Islamic banking: Structural challenges and Shariah-compliant mitigation strategies. Suhuf: International Journal of Islamic Studies, 37(2), 250–262. https://doi.org/10.23917/suhuf.v37i2.13223
Al Parisi, S., Fahmi, I., & Andati, T. (2021). Efficiency vs. the Maqasid Shariah Index: A comparative study of conventional and Islamic banks in Indonesia. Jurnal Aplikasi Bisnis dan Manajemen, 7(2), 252–264. https://doi.org/10.17358/jabm.7.2.252
Arif, A., & Nauman Anees, A. (2012). Liquidity risk and performance of banking system. Journal of Financial Regulation and Compliance, 20(2), 182–195. https://doi.org/10.1108/13581981211218342
Awaliah, G. P., Barokah, O., & Lathifuddin. (2025). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional. Jurnal Bisnis, Ekonomi Syariah, dan Pajak, 2(2). https://doi.org/10.61132/jbep.v2i2.1184
A'yun, I., Husniyah, L., & Nikmah, J. (2023). Analisis perbandingan kinerja keuangan bank konvensional (Bank BNI dan Bank BRI) dan bank syariah (Bank BCA Syariah dan Bank Bukopin Syariah). Journal Islamic Banking, 3(2), 51–60. https://doi.org/10.51675/jib.v3i2.636
Baker, H. K., & Anderson, R. (Eds.). (2010). Corporate Governance: A Synthesis of Theory, Research, and Practice. John Wiley & Sons. https://doi.org/10.1002/9781118258439
Buchetti, B., & Santoni, A. (2022). Corporate Governance in the Banking Sector: Theory, Supervision, ESG and Real Banking Failures. Springer. https://doi.org/10.1007/978-3-030-97575-3
Dewindaru, D., & Sari, E. (2022). Can the characteristics of the Sharia Supervisory Board increase the trust of Sharia bank customers? Journal of Islamic Accounting and Finance Research, 4(1), 1–24. https://doi.org/10.21580/jiafr.2022.4.1.10686
Díaz Díaz, B., Idowu, S. O., & Molyneux, P. (Eds.). (2018). Corporate Governance in Banking and Investor Protection: From Theory to Practice. Springer. https://doi.org/10.1007/978-3-319-70007-6
Elamer, A. A., Ntim, C. G., Abdou, H., & Pyke, C. (2019). Sharia Supervisory Boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 41, 100488. https://doi.org/10.1016/j.gfj.2019.100488
Fachrurrozie, F., Nurkhin, A., Wahyudin, A., Kholid, A. M., & Agustina, I. (2021). The effect of profitability, size and Sharia Supervisory Board of an Indonesian Islamic bank on Islamic Social Reporting disclosure. Banks and Bank Systems, 16(3), 84–95. https://doi.org/10.21511/bbs.16(3).2021.08
Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2021). Liquidity risk determinants: Islamic vs. conventional banks. International Journal of Law and Management, 63(1), 65–95. https://doi.org/10.1108/IJLMA-03-2018-0060
Hassan, A., & Mollah, S. (2018). Islamic Finance: Ethical Underpinnings, Products, and Institutions. Springer. https://doi.org/10.1007/978-3-319-91295-0
Jensen, M. C. (2003). A Theory of the Firm: Governance, Residual Claims, and Organizational Forms. Harvard University Press.
Lee, C. C., Yang, S. J., & Chang, C. H. (2017). The liquidity impact on firm values: The evidence of Taiwan's banking industry. Journal of Banking & Finance, 82, 191–202. https://doi.org/10.1016/j.jbankfin.2016.07.003
Magdalena, J., Desyanti, N. P., & Meiryani, M. (2023). Assessing the effect of the RGEC method on firm value in the Indonesian banking sector. Journal of Accounting, Entrepreneurship and Financial Technology, 5(1), 25–38. https://doi.org/10.37715/jaef.v5i1.3628
Maghfiroh, A., Saraswati, E., & Mardiati, E. (2024). Do investing in information technology and intellectual capital improve firm value in the financial technology era? Journal of Accounting and Investment, 25(2), 383–402. https://doi.org/10.18196/jai.v25i2.21707
Marzi, G., Dabić, M., Daim, T., & Garces, E. (2025). Guidelines for Bibliometric-Systematic Literature Reviews: 10 steps to combine analysis, synthesis and theory development. International Journal of Management Reviews. https://doi.org/10.1111/ijmr.12381
McAllister, J. T., Lennertz, L., & Atencio Mojica, Z. (2022). Mapping a discipline: A guide to using VOSviewer for bibliometric and visual analysis. Science & Technology Libraries, 41(3), 319–348. https://doi.org/10.1080/0194262X.2021.1991547
Meutia, I., Aryani, D., & Widyastuti, S. M. (2019). Characteristics of the Sharia Supervisory Board and its relevance to Islamic Social Reporting at Islamic banks in Indonesia. EKUITAS: Jurnal Ekonomi dan Keuangan, 3(1), 130–147. https://doi.org/10.24034/j25485024.y2019.v3.i1.4160
Muharam, H., & Kurnia, H. P. (2012). Liquidity risk on banking industry: Comparative study between Islamic bank and conventional bank in Indonesia. Al-Iqtishad: Journal of Islamic Economics, 5(2), 207–218. https://doi.org/10.15408/aiq.v5i2.2565
Mustion, S., Wira, A., & Rozalinda. (2024). Pengaruh Dewan Pengawas Syariah, Good Corporate Governance terhadap kinerja Bank Syariah Indonesia. Jurnal Perbankan Syariah, 3(1), 1–15. https://doi.org/10.20414/jps.v3i1.9394
Nurkhin, A., Rohman, A., Rofiq, A., & Mukhibad, H. (2018). The role of the Sharia Supervisory Board and corporate governance mechanisms in enhancing Islamic performance: Evidence from Indonesia. Banks and Bank Systems, 13(4), 85–95. http://dx.doi.org/10.21511/bbs.13(4).2018.08
Nurjannah, Wahid Mongkito, A., Wulansari, P., & Rahman, M. (2025). Comparative analysis of financial performance between Islamic commercial banks and conventional banks listed on the IDX for the period 2017–2021. Referensi Islamika: Jurnal Studi Islam, 3(2), 168–183. https://doi.org/10.66053/ri.v3i2.557
Nusron, L. A., & Setiawan, A. (2020). Analisis perbandingan risiko keuangan bank konvensional dengan bank syariah. Journal of Business and Islamic Studies, 2(1). https://doi.org/10.36067/jbis.v2i1.33
Octrina, F., & Jamilah, A. (2023). Productivity comparison between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic. International Journal of Islamic Economics and Finance (IJIEF), 7(1). https://doi.org/10.18196/ijief.v7i1.16323
Pessiwarisa, J. A., & Kasri, R. A. (2025). Sharia Supervisory Board and Islamic banking performance in Indonesia: Does size matter? Signifikan: Jurnal Ilmu Ekonomi, 14(1), 231–246. https://doi.org/10.15408/sjie.v14i1.44740
Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA 2020 Statement. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, Article n71. https://doi.org/10.1136/bmj.n71
Prihatin, K. S. (2019). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan, 2(2), 136–146. https://doi.org/10.47080/progress.v2i2.615
Puspitasari, N. D., & Kasri, R. A. (2024). Shariah board governance and sustainability performance: Analysis of sharia banking in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 25(2), 249–267. https://doi.org/10.18196/jesp.v24i2.20133
Putrianti, K. N., & Yuyetta, E. N. A. (2025). Analisis pengaruh risiko kredit, risiko likuiditas, risiko pasar dan risiko operasional terhadap nilai perusahaan. Diponegoro Journal of Accounting, 14(1). https://ejournal3.undip.ac.id/index.php/accounting/article/view/49360
Rahadian, D., & Handono, A. A. (2022). The effect of risk based bank rating on firm value. Trikonomika, 21(1), 25–29. https://doi.org/10.23969/trikonomika.v21i1.4303
Rahima, A. Y., & Muid, D. (2023). The effect of financial performance and firm size on firm value. Tax Accounting Applied Journal, 2(1), 1–8. https://doi.org/10.14710/taaij.2023.17990
Rahmi, F., Arfan, M., & Saputra, M. (2023). Assessing determinant of firm value: Indonesia conventional bank analysis. Jurnal Akuntansi dan Auditing Indonesia, 27(1), 56–68. https://doi.org/10.20885/jaai.vol27.iss1.art6
Resandy, M. A., & Marsono, M. (2025). Corporate governance structure impact on bank firm value in Indonesia 2021–2024. Jurnal Akuntansi dan Auditing, 22(2), 164–178. https://doi.org/10.14710/jaa.22.2.164-178
Ridha, M. K., Arpannudin, I., Ma'rifatun, R., & Haryanto, Y. (2025). Mapping civic literacy research: An integrated systematic review and bibliometric analysis. Jurnal Penelitian Pendidikan, 42(2). https://doi.org/10.15294/jpp.v42i2.34772
Safarda, R. N., Wahyudi, R., & Mubarok, F. K. (2022). Islamic and conventional banking: A comparison of financial performance during the COVID-19 pandemic. Journal of Islamic Economic and Business Research, 3(1), 1–15. https://doi.org/10.18196/jiebr.v3i1.113
Sari, D. D. I., & Valdiansyah, R. H. (2025). Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking. Journal of Contemporary Accounting, 7(3), 226–238. https://doi.org/10.20885/jca.vol7.iss3.art6
Sipahutar, K., Pramana, K., Azizah, E. N., & Hasyim. (2024). Perbandingan kinerja bank konvensional dan bank syariah pada Triwulan IV 2022. As-Syirkah: Islamic Economic & Financial Journal, 3(2), 459–471. https://doi.org/10.56672/syirkah.v3i2.151
Smaoui, H., Mimouni, K., Miniaoui, H., & Temimi, A. (2020). Funding liquidity risk and banks' risk-taking: Evidence from Islamic and conventional banks. Pacific-Basin Finance Journal, 62, 101334. https://doi.org/10.1016/j.pacfin.2020.101334
Subing, H. J. T., & Susiani, R. (2019). Internal factors and firm value: A case study of banking listed companies. Jurnal Keuangan dan Perbankan, 23(1), 123–133. https://doi.org/10.26905/jkdp.v23i1.2405
Tengeru, K. L., George, V., & Kahimba, J. (2025). A bibliometric review of global research on community-based water supply project governance: A PRISMA-based analysis. African Journal of Empirical Research, 7(1), 115–132. https://doi.org/10.51867/ajernet.7.1.115
Ulhaqqi, M. F. Y., & Irfany, M. I. (2023). Determinan risiko likuiditas perbankan syariah dan perbankan konvensional di Indonesia. Jurnal Ekonomi dan Bisnis, 24(2). https://repository.ipb.ac.id/handle/123456789/123396
Wibowo, S. A., Wulandari, S. T., & Gutiérrez-Ponce, H. (2025). ESG disclosure and firm value in Southeast Asian banking firms: Does board independence matter? Journal of Accounting and Investment, 27(2), 361–382. https://doi.org/10.18196/jai.v27i2.31581
Wijayanti, R., & Setiawan, D. (2022). Social reporting by Islamic banks: The role of Sharia Supervisory Board and the effect on firm performance. Sustainability, 14(17), 10965. https://doi.org/10.3390/su141710965
Abdullah, M. (2012). Analysing the role of Shariah Supervisory Boards in Islamic Financial Institutions. SSRN Electronic Journal, 1–29. https://doi.org/10.2139/ssrn.2217926
Al-Deek, M. Y. (2025). Liquidity risk in Islamic banking: Structural challenges and Shariah-compliant mitigation strategies. Suhuf: International Journal of Islamic Studies, 37(2), 250–262. https://doi.org/10.23917/suhuf.v37i2.13223
Al Parisi, S., Fahmi, I., & Andati, T. (2021). Efficiency vs. the Maqasid Shariah Index: A comparative study of conventional and Islamic banks in Indonesia. Jurnal Aplikasi Bisnis dan Manajemen, 7(2), 252–264. https://doi.org/10.17358/jabm.7.2.252
Arif, A., & Nauman Anees, A. (2012). Liquidity risk and performance of banking system. Journal of Financial Regulation and Compliance, 20(2), 182–195. https://doi.org/10.1108/13581981211218342
Awaliah, G. P., Barokah, O., & Lathifuddin. (2025). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional. Jurnal Bisnis, Ekonomi Syariah, dan Pajak, 2(2). https://doi.org/10.61132/jbep.v2i2.1184
A'yun, I., Husniyah, L., & Nikmah, J. (2023). Analisis perbandingan kinerja keuangan bank konvensional (Bank BNI dan Bank BRI) dan bank syariah (Bank BCA Syariah dan Bank Bukopin Syariah). Journal Islamic Banking, 3(2), 51–60. https://doi.org/10.51675/jib.v3i2.636
Baker, H. K., & Anderson, R. (Eds.). (2010). Corporate Governance: A Synthesis of Theory, Research, and Practice. John Wiley & Sons. https://doi.org/10.1002/9781118258439
Buchetti, B., & Santoni, A. (2022). Corporate Governance in the Banking Sector: Theory, Supervision, ESG and Real Banking Failures. Springer. https://doi.org/10.1007/978-3-030-97575-3
Dewindaru, D., & Sari, E. (2022). Can the characteristics of the Sharia Supervisory Board increase the trust of Sharia bank customers? Journal of Islamic Accounting and Finance Research, 4(1), 1–24. https://doi.org/10.21580/jiafr.2022.4.1.10686
Díaz Díaz, B., Idowu, S. O., & Molyneux, P. (Eds.). (2018). Corporate Governance in Banking and Investor Protection: From Theory to Practice. Springer. https://doi.org/10.1007/978-3-319-70007-6
Elamer, A. A., Ntim, C. G., Abdou, H., & Pyke, C. (2019). Sharia Supervisory Boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 41, 100488. https://doi.org/10.1016/j.gfj.2019.100488
Fachrurrozie, F., Nurkhin, A., Wahyudin, A., Kholid, A. M., & Agustina, I. (2021). The effect of profitability, size and Sharia Supervisory Board of an Indonesian Islamic bank on Islamic Social Reporting disclosure. Banks and Bank Systems, 16(3), 84–95. https://doi.org/10.21511/bbs.16(3).2021.08
Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2021). Liquidity risk determinants: Islamic vs. conventional banks. International Journal of Law and Management, 63(1), 65–95. https://doi.org/10.1108/IJLMA-03-2018-0060
Hassan, A., & Mollah, S. (2018). Islamic Finance: Ethical Underpinnings, Products, and Institutions. Springer. https://doi.org/10.1007/978-3-319-91295-0
Jensen, M. C. (2003). A Theory of the Firm: Governance, Residual Claims, and Organizational Forms. Harvard University Press.
Lee, C. C., Yang, S. J., & Chang, C. H. (2017). The liquidity impact on firm values: The evidence of Taiwan's banking industry. Journal of Banking & Finance, 82, 191–202. https://doi.org/10.1016/j.jbankfin.2016.07.003
Magdalena, J., Desyanti, N. P., & Meiryani, M. (2023). Assessing the effect of the RGEC method on firm value in the Indonesian banking sector. Journal of Accounting, Entrepreneurship and Financial Technology, 5(1), 25–38. https://doi.org/10.37715/jaef.v5i1.3628
Maghfiroh, A., Saraswati, E., & Mardiati, E. (2024). Do investing in information technology and intellectual capital improve firm value in the financial technology era? Journal of Accounting and Investment, 25(2), 383–402. https://doi.org/10.18196/jai.v25i2.21707
Marzi, G., Dabić, M., Daim, T., & Garces, E. (2025). Guidelines for Bibliometric-Systematic Literature Reviews: 10 steps to combine analysis, synthesis and theory development. International Journal of Management Reviews. https://doi.org/10.1111/ijmr.12381
McAllister, J. T., Lennertz, L., & Atencio Mojica, Z. (2022). Mapping a discipline: A guide to using VOSviewer for bibliometric and visual analysis. Science & Technology Libraries, 41(3), 319–348. https://doi.org/10.1080/0194262X.2021.1991547
Meutia, I., Aryani, D., & Widyastuti, S. M. (2019). Characteristics of the Sharia Supervisory Board and its relevance to Islamic Social Reporting at Islamic banks in Indonesia. EKUITAS: Jurnal Ekonomi dan Keuangan, 3(1), 130–147. https://doi.org/10.24034/j25485024.y2019.v3.i1.4160
Muharam, H., & Kurnia, H. P. (2012). Liquidity risk on banking industry: Comparative study between Islamic bank and conventional bank in Indonesia. Al-Iqtishad: Journal of Islamic Economics, 5(2), 207–218. https://doi.org/10.15408/aiq.v5i2.2565
Mustion, S., Wira, A., & Rozalinda. (2024). Pengaruh Dewan Pengawas Syariah, Good Corporate Governance terhadap kinerja Bank Syariah Indonesia. Jurnal Perbankan Syariah, 3(1), 1–15. https://doi.org/10.20414/jps.v3i1.9394
Nurkhin, A., Rohman, A., Rofiq, A., & Mukhibad, H. (2018). The role of the Sharia Supervisory Board and corporate governance mechanisms in enhancing Islamic performance: Evidence from Indonesia. Banks and Bank Systems, 13(4), 85–95. http://dx.doi.org/10.21511/bbs.13(4).2018.08
Nurjannah, Wahid Mongkito, A., Wulansari, P., & Rahman, M. (2025). Comparative analysis of financial performance between Islamic commercial banks and conventional banks listed on the IDX for the period 2017–2021. Referensi Islamika: Jurnal Studi Islam, 3(2), 168–183. https://doi.org/10.66053/ri.v3i2.557
Nusron, L. A., & Setiawan, A. (2020). Analisis perbandingan risiko keuangan bank konvensional dengan bank syariah. Journal of Business and Islamic Studies, 2(1). https://doi.org/10.36067/jbis.v2i1.33
Octrina, F., & Jamilah, A. (2023). Productivity comparison between conventional and Islamic commercial banks in Indonesia during the COVID-19 pandemic. International Journal of Islamic Economics and Finance (IJIEF), 7(1). https://doi.org/10.18196/ijief.v7i1.16323
Pessiwarisa, J. A., & Kasri, R. A. (2025). Sharia Supervisory Board and Islamic banking performance in Indonesia: Does size matter? Signifikan: Jurnal Ilmu Ekonomi, 14(1), 231–246. https://doi.org/10.15408/sjie.v14i1.44740
Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA 2020 Statement. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, Article n71. https://doi.org/10.1136/bmj.n71
Prihatin, K. S. (2019). Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan, 2(2), 136–146. https://doi.org/10.47080/progress.v2i2.615
Puspitasari, N. D., & Kasri, R. A. (2024). Shariah board governance and sustainability performance: Analysis of sharia banking in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 25(2), 249–267. https://doi.org/10.18196/jesp.v24i2.20133
Putrianti, K. N., & Yuyetta, E. N. A. (2025). Analisis pengaruh risiko kredit, risiko likuiditas, risiko pasar dan risiko operasional terhadap nilai perusahaan. Diponegoro Journal of Accounting, 14(1). https://ejournal3.undip.ac.id/index.php/accounting/article/view/49360
Rahadian, D., & Handono, A. A. (2022). The effect of risk based bank rating on firm value. Trikonomika, 21(1), 25–29. https://doi.org/10.23969/trikonomika.v21i1.4303
Rahima, A. Y., & Muid, D. (2023). The effect of financial performance and firm size on firm value. Tax Accounting Applied Journal, 2(1), 1–8. https://doi.org/10.14710/taaij.2023.17990
Rahmi, F., Arfan, M., & Saputra, M. (2023). Assessing determinant of firm value: Indonesia conventional bank analysis. Jurnal Akuntansi dan Auditing Indonesia, 27(1), 56–68. https://doi.org/10.20885/jaai.vol27.iss1.art6
Resandy, M. A., & Marsono, M. (2025). Corporate governance structure impact on bank firm value in Indonesia 2021–2024. Jurnal Akuntansi dan Auditing, 22(2), 164–178. https://doi.org/10.14710/jaa.22.2.164-178
Ridha, M. K., Arpannudin, I., Ma'rifatun, R., & Haryanto, Y. (2025). Mapping civic literacy research: An integrated systematic review and bibliometric analysis. Jurnal Penelitian Pendidikan, 42(2). https://doi.org/10.15294/jpp.v42i2.34772
Safarda, R. N., Wahyudi, R., & Mubarok, F. K. (2022). Islamic and conventional banking: A comparison of financial performance during the COVID-19 pandemic. Journal of Islamic Economic and Business Research, 3(1), 1–15. https://doi.org/10.18196/jiebr.v3i1.113
Sari, D. D. I., & Valdiansyah, R. H. (2025). Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking. Journal of Contemporary Accounting, 7(3), 226–238. https://doi.org/10.20885/jca.vol7.iss3.art6
Sipahutar, K., Pramana, K., Azizah, E. N., & Hasyim. (2024). Perbandingan kinerja bank konvensional dan bank syariah pada Triwulan IV 2022. As-Syirkah: Islamic Economic & Financial Journal, 3(2), 459–471. https://doi.org/10.56672/syirkah.v3i2.151
Smaoui, H., Mimouni, K., Miniaoui, H., & Temimi, A. (2020). Funding liquidity risk and banks' risk-taking: Evidence from Islamic and conventional banks. Pacific-Basin Finance Journal, 62, 101334. https://doi.org/10.1016/j.pacfin.2020.101334
Subing, H. J. T., & Susiani, R. (2019). Internal factors and firm value: A case study of banking listed companies. Jurnal Keuangan dan Perbankan, 23(1), 123–133. https://doi.org/10.26905/jkdp.v23i1.2405
Tengeru, K. L., George, V., & Kahimba, J. (2025). A bibliometric review of global research on community-based water supply project governance: A PRISMA-based analysis. African Journal of Empirical Research, 7(1), 115–132. https://doi.org/10.51867/ajernet.7.1.115
Ulhaqqi, M. F. Y., & Irfany, M. I. (2023). Determinan risiko likuiditas perbankan syariah dan perbankan konvensional di Indonesia. Jurnal Ekonomi dan Bisnis, 24(2). https://repository.ipb.ac.id/handle/123456789/123396
Wibowo, S. A., Wulandari, S. T., & Gutiérrez-Ponce, H. (2025). ESG disclosure and firm value in Southeast Asian banking firms: Does board independence matter? Journal of Accounting and Investment, 27(2), 361–382. https://doi.org/10.18196/jai.v27i2.31581
Wijayanti, R., & Setiawan, D. (2022). Social reporting by Islamic banks: The role of Sharia Supervisory Board and the effect on firm performance. Sustainability, 14(17), 10965. https://doi.org/10.3390/su141710965
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2026-06-28
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