An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia
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 and Malaysian Islamic commercial banks, wi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Surabaya
2023-01-01
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| Series: | al-Uqud: Journal of Islamic Economics |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/jie/article/view/18853 |
| Summary: | 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 and Malaysian 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 this study, 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. |
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| ISSN: | 2549-0850 2548-3544 |