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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal Of Business, Finance, and Economics (JBFE)
Metiya Fatikhatur Riziqiyah
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
Revitalisasi Prinsip Ta’awun dalam Membangun Trust Asuransi Syariah Dian Melsa Anggini; Verga Elsa Mahdalia; Metiya Fatikhatur Riziqiyah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 11 No 1 (2026)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v11i1.30691

Abstract

Asuransi syariah dirancang sebagai sistem pengelolaan risiko berlandaskan prinsip risk sharing dan nilai tolong-menolong (ta’awun). Namun, data industri menunjukkan pangsa pasar asuransi syariah di Indonesia masih tertahan di kisaran 5%, mengindikasikan rendahnya tingkat kepercayaan (trust) masyarakat meskipun regulasi dan standar akuntansi (PSAK 108) telah memadai. Penelitian ini bertujuan mengkaji secara konseptual penerapan prinsip ta’awun dalam asuransi syariah serta implikasinya terhadap pembentukan trust. Menggunakan metode kualitatif deskriptif-konseptual melalui studi kepustakaan, penelitian ini menemukan bahwa prinsip ta’awun dalam praktik kelembagaan cenderung direduksi menjadi sekadar kepatuhan administratif dan formalitas pelaporan. Akibatnya, nilai tersebut belum terinternalisasi secara substantif dalam tata kelola dan pengalaman etis peserta, yang berdampak pada lemahnya pembentukan trust. Penelitian ini menyimpulkan bahwa revitalisasi prinsip ta’awun sebagai nilai etis yang transparan dan akuntabel merupakan strategi krusial untuk memperkuat legitimasi serta keberlanjutan asuransi syariah di Indonesia. Kata Kunci: Asuransi syariah, Ta’awun, Trust, PSAK 108.
Co-Authors Agung Prayogi Dian Melsa Anggini Verga Elsa Mahdalia