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All Journal EL-MUHASABA Maliki Islamic Economics Journal
Mounadil, Abdelaziz
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Determinants of Earnings Management on the Energy Sector Zabidi, Naufal Rifqi; Wahyuni, Nanik; Mounadil, Abdelaziz
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.31170

Abstract

Purpose: This study aims to examine the influence of company growth, profitability, and audit quality on earnings management, moderated by managerial ownership. The energy sector is chosen due to its strategic role in the economy and unique challenges, including high market volatility and significant capital requirements. Method: This research employs a quantitative approach using secondary data obtained from annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique resulted in a sample of 45 companies, comprising 180 data observations. Data analysis was conducted using panel data regression. Results: The findings reveal that company growth does not significantly influence earnings management. Profitability positively and significantly impacts earnings management, while audit quality has no significant effect. Furthermore, managerial ownership does not significantly moderate the relationships between company growth, profitability, and audit quality with earnings management. Implications: These results highlight the need for policymakers and stakeholders in the energy sector to focus on enhancing transparency and financial reporting. The insights provide valuable references for investors and researchers aiming to understand earnings management practices in industries with high market dynamics. Novelty: This study adds to the literature by incorporating managerial ownership as a moderating variable and focusing on the energy sector, which has been underexplored in previous research.
Distribution of Zakat, Infaq, and Shadaqa Funds to Poverty in Indonesia Khoirunniswah, Qonita; Meylianingrum, Kurniawati; Mounadil, Abdelaziz
Maliki Islamic Economics Journal Vol 3, No 1 (2023): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v3i1.21690

Abstract

Poverty is an important problem that can affect the global economy, including Indonesia. The number of poverty in Indonesia is still very fluctuating, while the acquisition of zakah and infaq continues to increase from year to year. The main target in the distribution of zakah and infaq funds is to reduce to alleviate poverty. This study aims to determine the effect of zakah and infaq on poverty in Indonesia. This research uses quantitative methods with a descriptive approach. The data analysis used is multiple linear regression analysis. The results of this research showed that zakah had a significant negative influence on poverty. Infaq also has a significant negative effect on poverty. Simultaneously, zakah and infaq have a significant effect on poverty.
Co-Authors Khoirunniswah, Qonita Kurniawati Meylianingrum Nanik Wahyuni ‎ Zabidi, Naufal Rifqi