jieAn analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia

Aryanto, Syada and Mukhzarudfa, Mukhzarudfa and Wiralestari, Wiralestari and Afif Muhamat, Amirul (2023) jieAn analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia. al-Uqud : Journal of Islamic Economics, 7 (1). pp. 110-125. ISSN 2549-0850/2548-3544

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Abstract

This research aims to determine the impact of leverage, liquidity, and profitability; examine company size as a moderating element; and compare earnings quality at Indonesian and Malaysian Islamic commercial banks. This study's subjects were Indonesian andMalaysian Islamic commercial banks, with a sample size of ten Indonesian Islamic commercial banks and fourteen Malaysian Islamic commercial banks from 2016-2020. The regression approach was employed in this investigation. According to the findings of thisstudy, leverage does not affect earnings quality; liquidity hurts earnings quality; profitability does not affect earnings quality; company size is unable to moderate the relationship of leverage to earnings quality; company size is unable to moderate the relationship of liquidity to earnings quality; company size is unable to moderate the relationship between profitability and earnings quality; Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Islamic commercial banks, but simultaneously affect Malaysian Islamic commercial banks; and there is no difference in earnings quality at Indonesian and Malaysian Islamic commercial bank

Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Pascasarjana > Ilmu Akutansi
Depositing User:	Wiralestari
Date Deposited:	20 Jan 2023 03:09
Last Modified:	20 Jan 2023 03:09
URI:	https://repository.unja.ac.id/id/eprint/44499

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