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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…
- Edition
- Vol.8 No.1
- ISBN/ISSN
- 2621-606X
- Collation
- AS
- Series Title
- pp.33-56
- Call Number
- -
The Effect Of Shariah Compliance And Islamic Corporate Governance On Fraud In…
Purpose: This research aims to examine the application of shariah compliance and Islamic corporate governance against fraud in Islamic Commercial Banks in Indonesia. This resesearch uses one dependent variable which is fraud and Independent variables used sharia compliance with the Islamic income ratio, profit sharing ratio, zakat performance ratio, director employee’s welfare ratio a…
- Edition
- -
- ISBN/ISSN
- NIM.17102080
- Collation
- AS
- Series Title
- -
- Call Number
- REF 332.1 PRI t
The Influence of Risk on Income Smoothing in Islamic Commercial Banks
Purpose: This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. Method: The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015…
- Edition
- -
- ISBN/ISSN
- NIM.17102049
- Collation
- AS
- Series Title
- -
- Call Number
- REF 658.155 LES t
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