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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Gorontalo Accounting Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Mesin Nusantara Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi JURNAL PERMADI: PERANCANGAN, MANUFAKTUR, MATERIAL DAN ENERGI Penamas: Journal of Community Service
Putranti, Eti
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Religion Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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Nexus of Market Reaction and Persistence of Islamic Bank Profitability in Asia Putranti, Eti; Budiman, Ahmad; Kusuma, Marhaendra
TEMA Vol. 26 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to investigate the reaction of the Islamic stock market to the ability of banks to maintain profitability stability and the moderating role of profit-sharing income in the influence of profitability persistence on Islamic stock prices. Financial report and stock price data from 10 countries in Southeast Asia, South Asia, and the Middle East, with a sample of 67 Islamic banks from 2017 - 2023, with observation data of 469 firm-years, and tested with Moderated Regression Analysis. The test results show that profitability persistence has a positive effect on Islamic stock prices, and profit-sharing income strengthens this effect. The Islamic stock market reacts positively to the ability of bank management to maintain profitability stability over a longer period, and profit-sharing income strengthens the effect of financial performance persistence on the stock prices of Islamic entities. The originality lies in measuring financial performance and testing the moderating role of profit-sharing income. Financial performance is not only measured in a single period but also assessed using profitability persistence as a measure of the bank's ability to maintain financial performance over a long period.
Parent entity and creditor pressure on corporate earnings management: Evidence from listed companies in Southeast Asia Budiman, Ahmad; Putranti, Eti; Kusuma, Marhaendra
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28437

Abstract

Research aims: This study investigates the moderating effect of non-controlling interests in subsidiaries (NCIS) on the influence of pressure from parent entity shareholders (PES) and creditors on corporate earnings management (CEM).Design/Methodology/Approach: Data from 3,882 firm-years from companies listed on the largest capital markets in five Southeast Asian countries from 2019 to 2024 were used. Moderated regression analysis was used.Research findings: Pressure from PES and creditors has a positive effect on CEM, and the presence of NCIS weakens this effect.Theoretical contribution/Originality: This study aligns with agency theory, stating that agency problems arise between management, PES, NCIS, and creditors. This study also aligns with fraud theory, stating that pressure from PES and creditors stimulates CEM, and the presence of NCIS reduces management's opportunity to engage in CEM practices. This study extends the previous earnings management literature by isolating the pressure exerted solely by parent-entity shareholders and empirically testing the moderating role of non-controlling interests.Practitioner/Policy implication: NCIS can monitor management performance and intervene with PES and creditors. Although NCIS lacks control and holds a small number of shares, annual shareholder meetings and its representation on the board of commissioners serve as a means for NCIS to exercise its oversight function, including the board of directors' actions to implement CEM.Research limitation/Implication: This study uses three dimensions of the fraud triangle to identify the determinants of CEM actions and examine the moderating role of NCIS. It does not include other factors influencing CEM, as fraud theory has evolved, reaching the hexagon of fraud theory, or perhaps even more than seven dimensions.
Co-Authors Aalin, Elmi Rakhma Ahmad Budiman Asmoro, Wiwiek Kusumaning Atik Tri Andari, Atik Tri Chandra, Kartika Dewi, Kartika Chandra Dewi, Yulia Puspa Fitriani, Dwi Rahma Marhaendra Kusuma Puspa Dewi, Yulia Rahmad, Hadi Ratna Widyastuti, Ratna Sari, Hanifah Puspita Setianingsih, Novie Astuti Setiawan, Mohamad Arief Toga Aldila Cinderatama Zulfa Khalida