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All Journal al-Uqud : Journal of Islamic Economics
Amirul Afif Muhamat
Universiti Teknologi MARA
Economics, Econometrics & Finance

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An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia Syada Aryanto; Mukhzarudfa Mukhzarudfa; Wiralestari Wiralestari; Amirul Afif Muhamat
al-Uqud : Journal of Islamic Economics Vol. 7 No. 1 (2023): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.009 KB) | DOI: 10.26740/aluqud.v7n1.p110-125

Abstract

This research aims to determine the impact of leverage, liquidity, and profitability; examine company size as a moderating element; and compare earnings quality at Indonesian and Malaysian Islamic commercial banks. This study's subjects were Indonesian and Malaysian Islamic commercial banks, with a sample size of ten Indonesian Islamic commercial banks and fourteen Malaysian Islamic commercial banks from 2016-2020. The regression approach was employed in this investigation. According to the findings of this study, leverage does not affect earnings quality; liquidity hurts earnings quality; profitability does not affect earnings quality; company size is unable to moderate the relationship of leverage to earnings quality; company size is unable to moderate the relationship of liquidity to earnings quality; company size is unable to moderate the relationship between profitability and earnings quality; Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Islamic commercial banks, but simultaneously affect Malaysian Islamic commercial banks; and there is no difference in earnings quality at Indonesian and Malaysian Islamic commercial bank.
Co-Authors Mukhzarudfa Mukhzarudfa Syada Aryanto Wiralestari, Wiralestari