Earnings Management Impact on Financial Performance: Accounting Information S…

This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, whil…

DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCA…

"This study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using questionnaire instrument which were distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results shows that Islamic accounting ed…

THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL AC…

This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…

Analysis Of Factors Influencing Accounting Prudence (Empirical Study On State…

Edition

Volume 4, Number 4, June, 2024

ISBN/ISSN

2775-3727

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pp.2114-2133

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Rekomendasi Pedoman Tata Kelola Lembaga Keuangan Sosial Islam

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GOOD CORPORATE GOVERNANCE, EARNINGS QUALITY, AND FIRM VALUE: EMPIRICAL STUDY …

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Kajian indeks kemaslahatan dana abadi umat BPKH atas penyaluran nilai manfaat…

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CORPORATE GOVERNANCE, EARNINGS QUALITY AND MARKET RESPONSE: A COMPARATIVE ANA…

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9789670760056

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Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja…

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2716-0807

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The Effect of Green Accounting on Maqashid Sharia Performance in the Indonesi…

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