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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan IIJSE
Eka Marenza, Silvya
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Economics, Econometrics & Finance

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Earnings Management Impact on Financial Performance: Accounting Information System Effectiveness as Moderation Ariskawati, Nur; Eka Marenza, Silvya; Laela, Sugiyarti Fatma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5858

Abstract

This research examines the impact of earnings management on financial performance, with a focus on the moderating role of the effectiveness of Accounting Information Systems (AIS). The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority during the 2019-2022 period. Return on Equity (ROE) is used as an indicator of financial performance, while earnings management practices are measured through Discretionary Loan Loss Provisions (DLLP). The effectiveness of AIS is assessed through the timely publication of financial reports and restated reports. This research finds, through panel data regression analysis, that earnings management and an effective AIS increase the financial performance of Islamic banks. Furthermore, AIS effectiveness moderates the positive impact of earnings management on financial performance. The moderation effect shows that a well-functioning AIS can strengthen the impact of efficient earnings management on financial performance. The implications of this research highlight the importance of transparency, and efficient earnings management through an effective AIS. As a result, an investment in AIS is crucial for Islamic banks.
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS Eka Marenza, Silvya; Ariskawati, Nur; Laela, Sugiyarti Fatma
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.461

Abstract

The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.
Co-Authors Ariskawati, Nur Sugiyarti Fatma Laela, Sugiyarti Fatma