Table 3

Descriptive statistics

VariablesMeanStd. Dev.Min.Max.Skew.Kurt.J-BADF
(p-value)(p-value)
ROA0.373.63−0.1047.3212.47157.570.000.00
ROE0.470.99−0.5412.327.4776.190.000.00
DCI0.770.260.151.00−1.062.810.000.00
BOD-index12.956.040.0033.650.554.140.000.00
AC-index5.122.071.008.00−0.562.230.000.00
SSB-index7.602.414.0013.330.883.000.000.00
SIZE20.642.3112.6427.15−0.644.710.000.00
LEV0.512.510.0024.277.6969.390.000.00
AGE20.3010.145.0044.000.652.440.000.00

Note(s): yearly data for the period from 2012 to 2019, ROA: return on assets, ROE: Return on Equity, DCI: Disclosure index, BOD-index: Board of Directors, AC-index: audit committee index, SSB-index: Shariah Supervisory Board, SIZE: size bank, LEV: leverage, AGE: age of bank

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