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All Journal Banque Syar'i : Jurnal llmiah Perbankan Syariah Islamiconomic: Jurnal Ekonomi Islam
Zaini Ibrahim
Universitas Islam Negeri Sultan Maulana Hasanuddin, Banten
Religion Economics, Econometrics & Finance Social Sciences

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The Impact of GCG and Financial Ratios on Earnings Management in Sharia Banks Zaini Ibrahim; Soliyah Wulandari; Sanawi Sanawi; Yayu Putri Senjani
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v9i2.10840

Abstract

The research aims to find empirical evidence of the factors influencing earnings management in Sharia banking in Indonesia. The factors are Good Corporate Governance and financial ratios, which include managerial ownership, independent commissioners, audit committees, audit quality, financial leverage, profitability, and free cash flow. The object of this research is Sharia Commercial Banks in Indonesia. The sample period in this study is from 2017 to 2021. The sample selection was carried out using a purposive sampling method. The final sample used in this study was 41 observations. Secondary data is collected from the financial statements of each Islamic bank. The data is processed using a statistical test of multiple regression models. The results of this study indicate that managerial ownership, independent commissioners, and free cash flow affect earnings management in Sharia banking in Indonesia. Meanwhile, audit committee, audit quality, financial leverage, and profitability do not affect earnings management in Sharia banking in Indonesia
Estimation of Multivariate-GARCH Models to Stock Return an Islamic Banks in Indonesia and Malaysia Zaini Ibrahim; Anita Anita; Siti Marfuah; Nurul Fitriani
Islamiconomic : Jurnal Ekonomi Islam Vol 16, No 1 (2025)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v16i1.876

Abstract

This research aims to forecast Islamic banking stock returns and compare the stock performance of Islamic banks in Indonesia and Malaysia. This research uses the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) method in estimating stock volatility with variance based on market models, known as the Conditional-Capital Pricing Asset Model (C-CAPM). The sample selection technique used a purposive sampling method, and a sample of three commercial Islamic shares in Indonesia and four shares of Bank Islam Malaysia were obtained. The research results prove that Islamic Commercial Bank shares on the Indonesian and Malaysian Stock Exchanges are efficient shares so they are recommended to own, with a ranking based on actual return calculations in Indonesia, namely: 37.7% (BRIS); 35.5% (PNBS); 5.70% (BTPS); and in Malaysia. as follows: 35.7% (KFH); 13.6% (AFIN); 1.70% (RAJHI); 1.0% (CIMB). The Welch F-test with the C-CAPM model proves no difference between the stock returns of Islamic banks in Indonesia and Malaysia.
Co-Authors Anita Anita Nurul Fitriani Sanawi Sanawi Siti Marfuah Soliyah Wulandari Yayu Putri Senjani