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All Journal Edukasia : Jurnal Pendidikan Proceedings of International Conference on Da'wa and Communication Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian ADPIKS Jurnal Akuntansi Kontemporer Fajar: Media Komunikasi dan Informasi Pengabdian Kepada Masyarakat
Anam, Moh. Khoirul
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY Anam, Moh. Khoirul; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Santos, Alfredo Dos
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect. Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals.
Co-Authors ., Istiqomah Ahamad, Abdul Hadi Bin Ai Sutini, Ai Choirin, Moh Djatmiko, Budi Hapsari, Farasandya Amalia Hasnida Husnul Khotimah Ilmi Zajuli Ichsan Kristiana, Maya Fitria Eva Kumala Sari, Eva Dwi Kurniawan . Kusuma, Marhaendra Laili, Agustin Nur Masuwd, Mowafg Abrahem Nurfadhilah . R Evi Sovia Rohimah, Afifatur Sa'diyah, Rika Santos, Alfredo Dos Siti Masithoh Siti Shofiyah Sumarni, Lilik Suwarni, Indah Yunita Ardilla Yunita sari, Riska Nur