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Found 2 from your keywords: author=Ariskawati, Nur
cover
Earnings Management Impact on Financial Performance: Accounting Information S…
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Laela, Sugiyarti FatmaMarenza, Silvya EkaAriskawati, Nur

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…

Edition
Vol.8 No.1
ISBN/ISSN
2621-606X
Collation
AS
Series Title
pp.33-56
Call Number
-
cover
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL AC…
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Laela, Sugiyarti FatmaMarenza, Silvya EkaAriskawati, Nur

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…

Edition
Vol. 7(1), 2024
ISBN/ISSN
2685-1059
Collation
pp.35 - 50
Series Title
-
Call Number
-