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THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND PROFIT MANAGEMENT ON COMPANY VALUE IN SHARIA COMMERCIAL BANKS FOR THE 2018-2021 PERIOD

Robust: Research of Business and Economics Studies · Vol. 4 No. 1 (2024)

DOI
10.31332/robust.v4i1.9672
ISSN
2798-401X, 2798-3935
Published
2024-04-10
Publisher
Institut Agama Islam Negeri Kendari
License
creativecommons.org/licenses/by-sa/4.0

Abstract

Company value is investors' perception of the company which is often linked to share prices. The growth of Islamic banking is increasing, the implementation of Islamic Corporate Governance (ICG) has become an obligation. ICG implementation aims to overcome the emergence of various risks and problems. Apart from these goals, ICG is also the main focus for making banking superior and highly competitive. The results in this study indicate that Islamic corporate governance has a positive effect on firm value, and earnings management has a positive effect on firm value. The conclusion in this study is H1 which states that Islamic corporate governance has a negative and significant effect on accepted firm value and H2 states that earnings management has a positive and significant effect on accepted firm value and H3 which states simultaneously that both variables, namely Islamic corporate governance and earnings management can have an effect to accepted firm value.

Collaboration network of the authors

6 authors · 9 co-authorship links

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  • Universitas Islam Negeri Raden Intan Lampung
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Agustinus SalleAffiliation unknown1
Yundy HafizriandaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

This record comes from Crossref (what the publisher deposited), because the journal's own OAI-PMH endpoint could not be harvested.

Metadata source: Crossref API (cadangan, berdasarkan ISSN) https://api.crossref.org/journals/2798-401X/works, first harvested 29 Okt 2026, last seen 1 Nov 2026.
Metadata as oai_dc, converted from Crossref
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/"><dc:title>THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE AND PROFIT MANAGEMENT ON COMPANY VALUE IN SHARIA COMMERCIAL BANKS FOR THE 2018-2021 PERIOD</dc:title><dc:creator>Safitri, Desiana</dc:creator><dc:creator>Hanif, Hanif</dc:creator><dc:creator>Kurniawan, Agus</dc:creator><dc:creator>Audia, Nanda</dc:creator><dc:description>&lt;jats:p&gt;Company value is investors' perception of the company which is often linked to share prices. The growth of Islamic banking is increasing, the implementation of Islamic Corporate Governance (ICG) has become an obligation. ICG implementation aims to overcome the emergence of various risks and problems. Apart from these goals, ICG is also the main focus for making banking superior and highly competitive. The results in this study indicate that Islamic corporate governance has a positive effect on firm value, and earnings management has a positive effect on firm value. The conclusion in this study is H1 which states that Islamic corporate governance has a negative and significant effect on accepted firm value and H2 states that earnings management has a positive and significant effect on accepted firm value and H3 which states simultaneously that both variables, namely Islamic corporate governance and earnings management can have an effect to accepted firm value.&lt;/jats:p&gt;</dc:description><dc:publisher>Institut Agama Islam Negeri Kendari</dc:publisher><dc:date>2024-04-10</dc:date><dc:type>info:eu-repo/semantics/article</dc:type><dc:format>application/pdf</dc:format><dc:identifier>https://doi.org/10.31332/robust.v4i1.9672</dc:identifier><dc:identifier>10.31332/robust.v4i1.9672</dc:identifier><dc:source>Robust: Research of Business and Economics Studies; Vol 4 No 1 (2024); 76</dc:source><dc:source>2798-401X</dc:source><dc:source>2798-3935</dc:source><dc:relation>https://ejournal.iainkendari.ac.id/index.php/robust/article/viewFile/9672/2694</dc:relation><dc:rights>http://creativecommons.org/licenses/by-sa/4.0</dc:rights></oai_dc:dc>