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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen At-Tawassuth: Jurnal Ekonomi Islam Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Review of Islamic Economics and Finance Al-Mashrof: Islamic Banking and Finance An-Nisbah : Jurnal Perbankan Syariah El-Ecosy : Jurnal Ekonomi dan Keuangan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Auditing Research Jurnal Ekonomika dan Manajemen Journal of Trends Economics and Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Neo Journal of economy and social humanities Jurnal Indonesia Sosial Sains KENDALI: Economics and Social Humanities PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Bukhori: Kajian Ekonomi dan Keuangan Islam GLORY Jurnal Ekonomi dan Ilmu Sosial Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Ilmiah Multidisiplin Ilmu Margin : Journal of Islamic Banking Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Riset Ekonomi dan Manajemen Perbankan Journal of Islamic Digital Economic and Finance (JIDEF) Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Ahmad Hazas Syarif
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management: A Study of Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the Period 2019-2023) Khusna Lathifannisa; Evi Ekawati; Ahmad Hazas Syarif
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1572

Abstract

This study examines the effect of audit quality, firm size, and auditor reputation on earnings management in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2019–2023. Using a quantitative approach with purposive sampling, 20 companies were analyzed using secondary data from annual financial reports. Panel data regression with the Common Effect Model was applied. The partial t-test results show that audit quality has a negative and significant effect on earnings management (coefficient = -0.293686, t-statistic = -4.545122, p-value = 0.0000), firm size has a negative and significant effect (coefficient = -0.027295, t-statistic = -2.744986, p-value = 0.0072), and auditor reputation also has a negative and significant effect (coefficient = -0.244585, t-statistic = -3.796877, p-value = 0.0003). These results indicate that higher audit quality, larger firm size, and reputable auditors reduce earnings manipulation practices. From an Islamic business perspective, accurate and transparent financial reporting reflects the value of justice ('adl) as mandated in QS. Al-Maidah: 8, where fairness in disclosure is a form of moral and spiritual accountability to Allah SWT. This study supports signaling theory and provides practical implications for strengthening transparency, accountability, and Sharia-compliant practices.
Determinants of Financial Performance on Islamic Banks in ASEAN for Period 2019-2023 Shelda Shelda; Fatih Fuadi; Ahmad Hazas Syarif
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 17 No. 1 (2025)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v17i1.19606

Abstract

Islamic banks in ASEAN have a strategic role in supporting regional economic stability, but they also face various challenges in managing risks that can affect their financial performance. This study aims to analyze the determinants of the financial performance of Islamic banks in ASEAN, especially the influence of financing risk, liquidity risk, and capital adequacy on Return on Assets (ROA) as an indicator of financial performance. This study uses a purposive sampling method with a sample of five Islamic banks in ASEAN, namely Bank Muamalat Indonesia, Bank Islam Brunei Darussalam, Amanah Islamic Bank Philippines, Bank Islam Malaysia Berhad, and Bank Islamic Thailand, using annual data for the 2019-2023 period. The analysis was carried out with a panel data regression model using the EViews 10 program. The independent variables in this study include financing risk (NPF), liquidity risk (FDR), and capital adequacy (CAR). The results showed that partially, FDR had a significant negative influence on ROA with a value of Sig. 0.04 < 0.05, while NPF showed a positive significant influence with a value of Sig. 0.00 < 0.05. In contrast, CAR had no significant effect on ROA with a value of Sig. 0.5651 > 0.05. Simultaneously, FDR, NPF and CAR have a significant effect on the ROA of Islamic Banks in ASEAN for the 2019-2023 period.Keywords: Liquidity Risk (FDR), Financing Risk (NPF), Capital Adequacy (CAR), Financial Performance, Islamic Banks, ASEAN.
Co-Authors Adib Fachri Afida Rahmawati Ahmad Habibi Alief Rakhman Setyanto Alief Rakhman Setyanto Anas Malik Ani Retno sulistiowati Any Eliza Asriani Atikah Ayu Lestari Aye Sudarto Ayu Nursiah Bela Nopita Sari Dea Wulan Saputri Denisa Arwanita Desi Rahma Wati Diah Mukminatul Hasyimi Dian Raudatul Firdausi Dina Yovita Ria Dinda Fali Rifan Diva Ananda Dinanti Eka Desy Susanti Elma Mutia Erniza Aprianingsih Evi Ekawati Evi Ekawati Evi Ekawati Farhan Zulfahmi Fatih Fuadi Femei Purnamasari, Femei Fuadi, Fatih Ghina Ulfah Saefurrohman Gustika Nurmalia Hanif Haryadi Haryadi Hasyimi, Diah Mukminatul Heni Verawati Hotman Hotman Inggar Sari, Nila Intan Listika Sari Karexa Selvia Yundari Kharisma Nurul Fadhilah Khavid Normasyhuri Khusna Lathifannisa Kurnia Maulida Kurniawan, Dwi Agus Laras dwi Mulyani Latifatul Ariqoh Ledi Risvi Dianti Madnasir Madnasir Maulida, Kurnia Moh Bahrudin Muhammad Afnie Adam Muhammad Iqbal Fasa Nora Diana Nur Alhidayah Nurhayati R Rohimah Sumiyati Rakhman Setyanto, Alief Riani, Diska Rianti Rahma Riska Yulianti, Riska Royhan Agung Kurnia Shelda Shelda Shelda, Shelda Sivia Nurma Ayu Sivia Nurma Ayu Sri Deti Suharto Tria Mauliana Tulus Suryanto Untung Nopriansyah Viona Retno Oktaviani Weny Rosilawati