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All Journal Jurnal Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) El Dinar Proceeding SENDI_U Riset Akuntansi dan Keuangan Indonesia Jurnal ASET (Akuntansi Riset) Martabe : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Advanced Multidisciplinary Research Jurnal Ilmiah Wahana Pendidikan eCo-Fin Innovative: Journal Of Social Science Research
Sutapa Sutapa
Fakulty of Economics, Semarang Islam Sultan Agung University, Semarang, Indonesia
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Journal : El Dinar

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EARNINGS MANAGEMENT AND PERFORMANCE: SHARIA VIS-A-VIS NON-SHARIA FIRMS Hanafi, Rustam; Sutapa, Sutapa
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.26788

Abstract

Earnings management and firm performance are crucial issues in corporate governance, particularly in contexts where ethical considerations intersect with financial practices. This study addresses a research gap by comparing earnings management practices and performance between Sharia and non-Sharia firms in Indonesia, a country with a majority Muslim population. The study analyzes data from firms listed on the Indonesia Stock Exchange during the 2015–2021 period, comprising 2,247 observations. Using independent t-tests, the findings reveal that Sharia firms engage in significantly lower earnings management compared to non-Sharia firms. Furthermore, Sharia firms demonstrate superior performance metrics. These results highlight the potential advantages of adopting Sharia-based governance principles, suggesting that such practices contribute to higher-quality financial reporting and improved firm performance. The study underscores the importance of integrating Sharia values into corporate governance frameworks to enhance ethical and financial outcomes
Co-Authors Amelia, Fathiya Rizqy Astuti, Maesaroh Risqi Dwi Auliana, Izza Fitri Damayanti, Novia Vina Hafidloh, Na Ilah Hendri Setyawan Indri Kartika Maya Indriastuti Mulyana Mulyana Mulyana, Mulana Mulyana, Mulana Pradiptarani, Hirrya Rustam Hanafi Sri Dewi Wahyundaru Wasitowati Wasitowati, Wasitowati Yulianto, Ahmad Rudi