Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019
This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results sho...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri Syarif Hidayatullah Jakarta
2021-12-01
|
| Series: | Esensi: Jurnal Bisnis dan Manajemen |
| Subjects: | |
| Online Access: | http://journal.uinjkt.ac.id/index.php/esensi/article/view/21508 |
| _version_ | 1819283381818490880 |
|---|---|
| author | Syadzwina Ramadhana Fitriza Rika Lidyah Tariza Putri Ramayanti Titin Hartini Mismiwati Mismiwati |
| author_facet | Syadzwina Ramadhana Fitriza Rika Lidyah Tariza Putri Ramayanti Titin Hartini Mismiwati Mismiwati |
| author_sort | Syadzwina Ramadhana Fitriza |
| collection | DOAJ |
| description | This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management. |
| first_indexed | 2024-12-24T01:30:35Z |
| format | Article |
| id | doaj.art-e881a5a995ca4085ab0966b115eb2a1c |
| institution | Directory Open Access Journal |
| issn | 2087-2038 2461-1182 |
| language | English |
| last_indexed | 2024-12-24T01:30:35Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Negeri Syarif Hidayatullah Jakarta |
| record_format | Article |
| series | Esensi: Jurnal Bisnis dan Manajemen |
| spelling | doaj.art-e881a5a995ca4085ab0966b115eb2a1c2022-12-21T17:22:22ZengUniversitas Islam Negeri Syarif Hidayatullah JakartaEsensi: Jurnal Bisnis dan Manajemen2087-20382461-11822021-12-0111214315610.15408/ess.v11i2.215088674Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019Syadzwina Ramadhana Fitriza0Rika Lidyah1Tariza Putri Ramayanti2Titin Hartini3Mismiwati Mismiwati4UNIVERSITAS ISLAM NEGERI RADEN FATAH PALEMBANG, SUMATERA SELATAN, INDONESIAUNIVERSITAS ISLAM NEGERI RADEN FATAH PALEMBANG, SUMATERA SELATAN, INDONESIAUNIVERSITAS ISLAM NEGERI RADEN FATAH PALEMBANG, SUMATERA SELATAN, INDONESIAUIN Raden FatahUIN Raden FatahThis study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.http://journal.uinjkt.ac.id/index.php/esensi/article/view/21508good corporate governancefinancial performanceearnings managementfinancial distress |
| spellingShingle | Syadzwina Ramadhana Fitriza Rika Lidyah Tariza Putri Ramayanti Titin Hartini Mismiwati Mismiwati Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 Esensi: Jurnal Bisnis dan Manajemen good corporate governance financial performance earnings management financial distress |
| title | Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 |
| title_full | Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 |
| title_fullStr | Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 |
| title_full_unstemmed | Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 |
| title_short | Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 |
| title_sort | peran financial distress sebagai variabel mediasi antara good corporate governance dan kinerja keuangan terhadap manajemen laba pada bank umum syariah periode 2013 2019 |
| topic | good corporate governance financial performance earnings management financial distress |
| url | http://journal.uinjkt.ac.id/index.php/esensi/article/view/21508 |
| work_keys_str_mv | AT syadzwinaramadhanafitriza peranfinancialdistresssebagaivariabelmediasiantaragoodcorporategovernancedankinerjakeuanganterhadapmanajemenlabapadabankumumsyariahperiode20132019 AT rikalidyah peranfinancialdistresssebagaivariabelmediasiantaragoodcorporategovernancedankinerjakeuanganterhadapmanajemenlabapadabankumumsyariahperiode20132019 AT tarizaputriramayanti peranfinancialdistresssebagaivariabelmediasiantaragoodcorporategovernancedankinerjakeuanganterhadapmanajemenlabapadabankumumsyariahperiode20132019 AT titinhartini peranfinancialdistresssebagaivariabelmediasiantaragoodcorporategovernancedankinerjakeuanganterhadapmanajemenlabapadabankumumsyariahperiode20132019 AT mismiwatimismiwati peranfinancialdistresssebagaivariabelmediasiantaragoodcorporategovernancedankinerjakeuanganterhadapmanajemenlabapadabankumumsyariahperiode20132019 |