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All Journal AKRUAL: Jurnal Akuntansi Khatulistiwa: Journal of Islamic Studies
Ahmad Abbas
IAIN Parepare
Religion Economics, Econometrics & Finance Social Sciences

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Earnings Management in Banking Industry And Its Impact on The Firm Value Ahmad Abbas
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p69-84

Abstract

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014.  The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.
Accountability of Performance Integrated With The Value of Islamic Civilization: The Case Of Muhammadiyah University of Makassar Wa Ode Rayyani; Ahmad Abbas
Khatulistiwa Vol 11, No 1 (2021): Volume 11, Number 1 March 2021
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/khatulistiwa.v11i1.2136

Abstract

The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and the informants are people involved in making a decision in the university. The result reveals that theaccountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting ofukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity isthe strongestvalueto build the accountability ofperformance
Co-Authors Wa Ode Rayyani