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All Journal Jurnal Ilmiah Akuntansi Peradaban
Yudih, Sudirman
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Economics, Econometrics & Finance

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The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks: The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks Israeni, Israeni; Yudih, Sudirman; Mustamin, Asyraf
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.52836

Abstract

The study aims to analyze the impact of profit management on the capital structure through the size of the company as an intervening variable on the Sharia General Bank (BUS). The data used in this study is secondary data, with panel data models over nine years, from 2019 to 2023. The research data was analyzed using the path analysis method (path analysis) with the help of SMART-PLS software version 3. The results of the research showed that profit management had a positive and significant influence on the capital structure of the BUS, profit management has a positive influence and significant effect on the size of the company in the Sharial General Bank, company size did not have a significant impact on the structure of capital in BUS, and indirectly profit management did not influence the structures of capital through the company size at BUS.
The Influence of Asset and Liability Management on Dividend Policy and Firm Value of Listed Banking Companies in the Indonesia Stock Exchange Yudih, Sudirman; Mustamin, Asyraf
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i1.44853

Abstract

This study aims to examine the effect of asset and liability management on dividend policy and Firm value of listed banking companies in the Indonesia Stock Exchange. This study used panel data from banking statistics reports and annual IDX statistics. This research used Structural Equation Model as the data analysis. The results of the study found that, asset management has a positive and significant effect on dividend policy and firm value. Meanwhile, liability management has a negative and insignificant effect on dividend policy. and company value.
Determinant of Capital Structure and Earning Quality: Evidence from Indonesian Listed Commercial Banks, 2008–2024 Yudih, Sudirman
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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This study investigates the determinants of capital structure and their implications for earnings quality in Indonesian listed commercial banks. Using panel data from eight banks on the Indonesia Stock Exchange (2008–2024) and applying Structural Equation Modeling (SEM), the research analyzes the direct and indirect effects of firm size and earnings management on capital structure and earnings quality. The results show that firm size does not significantly affect capital structure, indicating that larger banks tend to prioritize internal funding over external debt. In contrast, earnings management exerts a significant positive influence on capital structure, suggesting its relevance in shaping financing decisions. However, earnings management does not directly enhance earnings quality, reflecting the influence of regulatory oversight and governance frameworks in limiting discretionary reporting practices. Capital structure is identified as the strongest determinant of earnings quality, demonstrating a substantial positive effect while also mediating the relationships among firm size, earnings management, and earnings quality. These findings underscore the importance of maintaining balanced leverage to strengthen financial discipline, monitoring mechanisms, and reporting credibility. The study contributes sector-specific evidence from an emerging market and provides practical insights for banking practitioners, regulators, and investors regarding financial strategy, governance, and transparency
Co-Authors Israeni, Israeni Mustamin, Asyraf