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Journal of Islamic Economic Laws
Published by Universitas Muhammadiyah Surakarta
ISSN : 26559609     EISSN : 26559617     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
The Journal of Islamic Economic Laws is intended to be a media for disseminating results of researches and an exchange of Indonesian scientific work among academics, practitioners, regulators, and the public. The Journal of Islamic Economic Laws covers a variety of research approaches, namely quantitative, qualitative and mixed methods. The Journal of Islamic Economic Laws focuses on various themes, topics, and legal aspects in Islamic economics, including (but not limited to) the following topics: -Laws of civil proceedings -Inheritance law -Muamalah law -Sharia banking regulation -Marriage law -Insurance law and reinsurance -Regulation of zakat -Law guarantee -The law of Sharia financial institutions -Business law contract -Legal endowments -Laws of electronic transactions
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Articles 1 Documents
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Search results for , issue "Vol 6, No 1: January 2023" : 1 Documents clear
Creative Accounting: Viewed from Risk and Sharia Compliance Perspective Muhammad Noor; Sopian Sopian
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21164

Abstract

Company with a corporate form which is a result of the industrial revolution rises a principal and agent relationship. The separation between company’s owner and people who run the company makes accounting needs become more crucial. However, accounting which is a solution for communication between owners and management is often exploited by managers through creative accounting, also known as earnings management. This study aims to determine the effect of firm risk, tax risk, and sharia compliance on earnings management. The research was conducted on manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. Using purposive sampling method, the number of samples used is 69 companies with a total of 276 observations. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. The result show that firm risk from the perspective of debtholders has a positive effect on earnings management. As for firm risk from equity holders’ perspective, tax risk, and sharia compliance has no effect on earnings management.

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