Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Riset Akuntansi Auditing & Informasi Media Ekonomi
Rossje V. Suryaputri
Unknown Affiliation
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determinant Factors of Earnings Management in Islamic Banks in Indonesia Siti Auliyanti Nurbach; Rossje V. Suryaputri; Sri Wahyuningsih
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3874

Abstract

This study expects to analyze impact corporate governance (sharia supervisory board and audit committee) and directors’s diversity based on age, gender, and education level on earnings management, as well as examine the role of financial distress in moderating corporate governance. This study involves auxiliary information as yearly reports of Islamic banks enlisted with OJK during the 2015-2019 period with an aggregate of 62 examples. The analysis utilized in this study is a moderation regression analysis model. The discoveries of this study demonstrate that the sharia supervisory board has no negative effect on earnings management. Then, the audit committee has a negative influence on earnings management. Meanwhile, the diversity of the board in terms of age, gender, and education level has no effect on earnings management. This study also proves that the moderating does not strengthen of the sharia supervisory board on financial distress on earnings management only has an interaction. Meanwhile, the moderation of financial distress shows that it does not strengthen the negative influence of the audit committee on earnings management. The implications of the results of this study will increase the awareness of stakeholders about the implementation of corporate governance and the diversity of top management in Islamic banks to reduce earnings management actions.
Co-Authors Adi Widjanarko Fachry Abda El Rahman Siti Auliyanti Nurbach