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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.
Co-Authors Israeni, Israeni Mustamin, Asyraf