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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi Kontemporer
Ahamad, Abdul Hadi Bin
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Humanities Economics, Econometrics & Finance

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The Relevance of Comprehensive Profit Value of Islamic Entities in Indonesia and Malaysia Wahyudi, Moch.; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i1.6372

Abstract

Fundamental changes in the structure of income statement reporting do not only occur in conventional entities, but also in sharia entities. These changes are the presence of comprehensive income information, reclassification of other comprehensive income (OCI) components and the interests of non-controlling shareholders. This study aims to test the reaction of the sharia market to these three pieces of information in financial reporting. Research data on sharia entities listed on the Jakarta Islamic Index (JII) and Kuala Lumpur Composite Index (KLCI) with a sample of 30 companies, for the period 2013 - 2023, observation data 564. Hypothesis testing with moderated regression analysis (MRA). The results of the study indicate that the Indonesian and Malaysian markets as representatives of the largest sharia emerging markets in Southeast Asia respond to comprehensive income information from sharia entities. The presentation of reclassification of OCI components and the interests of non-controlling shareholders strengthens the content of comprehensive income information. Further analysis with different proxy measurements of value relevance variables, stock returns and natural logarithms of stock prices, both provide the same test results. Likewise, disaggregated data based on country of origin, namely Indonesia and Malaysia, and financial subsectors, namely Islamic banking and non-banking entities, also provide similar results. The originality of this study is the examination of the moderating role of reclassification of OCI components and non-controlling interests of emerging market Islamic entities in the influence of comprehensive income and stock returns
Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation Arisyahidin, Arisyahidin; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Nunes, Mariano
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13643

Abstract

This study investigates the impact of capital structure on sustainability performance, with operating performance and earnings management acting as moderating variables. Capital structure is measured using the debt-to-equity ratio, considering total equity and equity attributable to each owner. The analysis is based on financial statement data and ESG scores from 921 companies across 11 Asian countries, covering 2,763 firm-year observations between 2020 and 2024. Moderated regression analysis was applied to test the hypotheses. The findings show that capital structure positively affects sustainability performance, with operating performance strengthening this relationship and earnings management weakening it. These patterns remain consistent during and after the COVID-19 pandemic and are confirmed when alternative measures are used. The theoretical implications highlight the importance of equity disaggregation, supporting the presentation of attributable equity in leverage calculations when assessing its effect on sustainability performance, alongside the moderating roles of operating performance and earnings management. The originality of this research lies in modifying the leverage calculation by disaggregating equity according to the attributable equity policy and examining its influence on sustainability performance, while also testing the moderating effects of operating performance and earnings management.
MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY Anam, Moh. Khoirul; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Santos, Alfredo Dos
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect. Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals.
Co-Authors Anam, Moh. Khoirul Arisyahidin, Arisyahidin Kusuma, Marhaendra Nunes, Mariano Santos, Alfredo Dos Wahyudi, Moch.