FACTORS THAT AFFECT EARNINGS QUALITY WITH COMPANY SIZE AS A MODERATING VARIABLE IN ISLAMIC COMMERCIAL BANKS

Aryanto, Syada and Mukhzarudfa, Mukhzarudfa and Wiralestari, Wiralestari (2022) FACTORS THAT AFFECT EARNINGS QUALITY WITH COMPANY SIZE AS A MODERATING VARIABLE IN ISLAMIC COMMERCIAL BANKS. In: 3rd International Conference on Islamic Economics Studies (ICIES), 26-28 Juli 2022, Surakarta.

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Abstract

This study aims to determine the effect of leverage, liquidity and profitability partially and simultaneously on earnings quality at Indonesian and Malaysian Islamic Commercial Banks, analyze company size as a moderating variable and this study will also compare earnings quality at Indonesian and Malaysian Islamic Commercial Banks. The subjects of this study were Indonesian and Malaysian Islamic Commercial Banks with a sample of 10 (ten) Indonesian Islamic Commercial Banks and 14 (fourteen) Malaysian Islamic Commercial Banks from 2016-2020. The method used in this study was regression. The results of this study found that (1) Leverage has no effect on earnings quality at Indonesian and Malaysian Islamic Commercial Banks, (2) Liquidity has a negative effect on earnings quality at Indonesian and Malaysian Islamic Commercial Banks, (3) Profitability does not affect earnings quality at Indonesian and Malaysian Islamic Commercial Banks, (4) Company size is not able to moderate the relationship of leverage on the earnings quality at Indonesian and Malaysian Islamic Commercial Banks, (5) Company size is not able to moderate the relationship of liquidity to earnings quality at at Indonesian and Malaysian Islamic Commercial Banks, (6) company size is not able to moderate the relationship between profitability and earnings quality at Indonesian and Malaysian Islamic Commercial Banks, (7) Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Islamic Commercial Banks, but simultaneously affect Malaysian Islamic Commercial Banks, and (8) there is no difference in earnings quality at Indonesian and Malaysian Islamic Commercial Banks. Keywords: Leverage, Liquidity, Profitability, Company Size, Earnings Quality

Type: Conference (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: Wiralestari
Date Deposited: 06 Oct 2022 03:12
Last Modified: 06 Oct 2022 03:12
URI: https://repository.unja.ac.id/id/eprint/40126

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