Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Vol 8, No 1 (2023): Januari - Juni 2023

CAN AUDIT QUALITY AND FINANCIAL PERFORMANCE AFFECT PROFIT MANAGEMENT IN SHARIA COMMERCIAL BANKS IN INDONESIA?

RUDI ARYANTO (Universitas Islam Negeri Raden Fatah Palembang)
PUTRI ANDREANI (Universitas Islam Negeri Raden Fatah Palembang)
FAKHRINA FAKHRINA (Universitas Islam Negeri Raden Fatah Palembang)

Article Info

Publish Date
30 May 2023

Abstract

This study aims to determine the effect of Audit Quality and Financial Performance on Earnings Management in Islamic Commercial Banks. The population in this study is 14 Islamic Commercial Banks in Indonesia in 2018-2020. The sample in this study totaled 30 samples from 10 Islamic Commercial Banks with an observation period of 3 years, using a purposive sampling method. This study uses multiple regression analysis techniques to test the hypothesis through the SPSS 25 program. The test results partially show that the variables of Audit Quality and Financial Performance have no effect on Earnings Management.

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Journal Info
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Website

Abbrev

almasraf

Publisher

Universitas Islam Negeri Imam Bonjol Padang

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread ...