AFEBI Islamic Finance and Economic Review
Vol 6, No 01 (2021)

Does Intellectual Capital and Islamic Corporate Governance Affect Financial Performance and Earning Management on Sharia Banking in Indonesia?

Abdurrahman Hasan (UIN Syarif Hidayatullah, Jakarta Esa Unggul University)
Amilin Amilin (Unknown)
Indo Yama Nasaruddin (Unknown)

Article Info

Publish Date
27 May 2022

Abstract

This study aims to analyze the relationship between intellectual capital and Islamic corporate governance on financial performance and its impact on earning management behavior. This study uses the analysis method Generalize Least Square and Path Analysis in Islamic banking. The sampling technique used purposive sampling. The data obtained is secondary data based on financial reports for a period of 9 years in the period 2011-2019. The results showed that the role of intellectual capital and Islamic corporate governance can directly affect financial performance, and the role of intellectual capital and Islamic corporate governance cannot directly affect Earnings Management however must go through Financial Performance.

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Journal Info
AFEBI Islamic Finance and Economic Review
Website

Abbrev

aifer

Publisher

Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Subject

Economics, Econometrics & Finance

Description

AFEBI Islamic Finance And Economic Review (AIFER) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AIFER is aimed as an outlet for theoretical and empirical research in the field of Islamic Finance and ...