Shareholder or Investment Account Holder Interest: Which One Does Management of Islamic Banks Pay Attention to?

Governance and performance studies are often viewed from the perspective of shareholders, including in Islamic banks. However, Investment Account Holders (IAH) equally important stakeholders. Profit-sharing contracts, absence representation Annual General Meeting, larger fund amount place IAH at greater risk. In reality, impact governance should also prioritize protecting their interests. This study examines effect implementing corporate on banks shareholders IAHs. tabulates data annual reports 14 Indonesian research has found that bank no On other hand, can significantly influence a shareholder perspective. From stakeholder theory, these findings explain have not made IAHs main party to pay attention to. Business policies strategies overseen by had an wider The be categorized as key