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Journal : Robust: Research of Business and Economics Studies

THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND PROFIT MANAGEMENT ON COMPANY VALUE IN SHARIA COMMERCIAL BANKS FOR THE 2018-2021 PERIOD Safitri, Desiana; Hanif, Hanif; Kurniawan, Agus; Audia, Nanda
Robust: Research of Business and Economics Studies Vol. 4 No. 1 (2024): April 2024
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v4i1.9672

Abstract

Company value is investors' perception of the company which is often linked to share prices. The growth of Islamic banking is increasing, the implementation of Islamic Corporate Governance (ICG) has become an obligation. ICG implementation aims to overcome the emergence of various risks and problems. Apart from these goals, ICG is also the main focus for making banking superior and highly competitive. The results in this study indicate that Islamic corporate governance has a positive effect on firm value, and earnings management has a positive effect on firm value. The conclusion in this study is H1 which states that Islamic corporate governance has a negative and significant effect on accepted firm value and H2 states that earnings management has a positive and significant effect on accepted firm value and H3 which states simultaneously that both variables, namely Islamic corporate governance and earnings management can have an effect to accepted firm value.
Co-Authors Abd Mujahid Hamdan Afandi, Yosi Aftika, Sonia Agus Hermanto Agus Kurniawan Agustin, Melin Ahmad Fikri ahmad habibi Aini, Yulis Nurul Al Fairusy, Muhajir Al Fathier, Al Fathier Al Marbawi, Usman Al-Fairusy, Muhajir Alfiansyah Alfiansyah aljufri aljufri, aljufri Ambo Ako Andriyanto Andriyanto Aprilia, Helda ARDI, ATIKAH Arief Rahman, Arief Rahman aristama, Faisal Audia, Nanda Bahrudin, Moh. Bambang Sugiantoro Candra, Delfika Damayanti, Narinda Dedi Fariadi Dian Puspita Dian Wahyu Dicky Wahyudi EDI SAPUTRA Ermawati, Liya Faisal Faisal Faisal Rizal Fajri, Wilda Nur Fariski, Ilham Rian Febrian Maulana Putra, Febrian Maulana Fisa, Triansyah Fuadi, Fatih Gani, Fauzi A Habiba Aurora Haiyum, Muhd Hasan, Khairuddin Hasdi, Syaiful Hasnadi, Hasnadi Hazmal Herman, Hazmal Heni Noviarita Herdi Susanto Herri Mahyar Herry Hudrasyah Hidayat Sujuti Hidayatullah, Ahmad Arief Husen, Zakir Ichwan, Hasbi Randi Ikhwan, M. Indra Mawardi Iqbal Iqbal Irawan, Bayu Budi Irwan Irwan Januardy, Uray Jovial Pally Taran Kamila, Raisya Kasih, Dar Khairul Amri Kurniawati Kurniawati M. Ikhwan M. Ikhwan, M. Ikhwan Madnasir Madnasir MALIK, ANAS Marbun, Mahmuddin Mardhiyah Hayati Marina Marina Marwin Marwin Marziah, Ainal Maulifah, Elia Mazni, Deni Irda Moh. Mukri Muhammad Iqbal MUHAMMAD MANSUR Muhammad Muhammad Mukhlizar, Mukhlizar Mulyawan, Rizka Muslim Muslim Musyrifah Maliki, Raudoh Noorhamdani Noorhamdani Normasyhuri, Khavid Nugraheni, Ridha Nugroho, Dimas Satrio Laksono Nur, Faisal Muhammad Nurcahaya, Nurcahaya Nurdin Nurdin Nurfaisal, Nurfaisal Nurlaili Nurlaili Putri, Mutiara Eka Putri, Nur Kemala R, Nofriyandi Rahim, Reynaldi Aulia Rahmah, Chatrine Aulia Rahman, Andi Arif Rahman, Fatkur Raizky Rienaldy Pramasha Rakhmyta, Yunie Amalia Razali, Maulana Reynaldi, Reynaldi Aulia Rahim Rista, Nadia Rizki, Dini Rizna Rahmi Rochmad - Rusmiati Safitri, Desiana Saifullah Saifullah Sartina, Ida Sembiring, Rinawati Semedi, Bambang Pujo Setyawati Soeharto, Setyawati Setyorini, Tri Siatan, Mairizal S. Siti Maisaroh Srisamout, Bancharat Suhendar Suhendar, Suhendar Sukhani, Nitya Sukri, Siti Annisa Supriyadi Supriyadi Suryati Suryati Susanto, Is susilawati, desma Syamsuar Syamsuar, Syamsuar Syamsul Hilal Syamsul Hilal Utamy, Renny Fatmyah Utariani, Arie Vitri, Gusni Wahyu Iryana Wardi, Fithriah Wendi Boy Weny Rosilawati Yulisda, Desvina Yulistia Devi Yunasar, Yunasar Zaharuddin Zaharuddin, Zaharuddin Zaini Zaini Zayu, Wiwin Putri