Open access Journal
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)
- ISSN
- 2798-401X, 2798-3935
- Published
- 2024-04-10
- Publisher
- Institut Agama Islam Negeri Kendari
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
36 authors · 96 co-authorship links · 3 across different organisations
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Universitas Islam Negeri Raden Intan Lampung
- State University of Semarang
- Universitas 17 Agustus 1945 Surabaya
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Is Susanto | Affiliation unknown | 2 |
| Moh. Mukri | Affiliation unknown | 2 |
| Ellianawati Ellianawati | State University of Semarang | 1 |
| Wiwi Isnaeni | State University of Semarang | 1 |
| Bambang Subali | Affiliation unknown | 1 |
| Ian Yulianti | Affiliation unknown | 1 |
| Pratiwi Dwijananti | Affiliation unknown | 1 |
| Imelda Laelan Safina | Affiliation unknown | 1 |
| Tutut Arrum Hardianti Ningsih | Affiliation unknown | 1 |
| Dian Norma Aprillia | Affiliation unknown | 1 |
| Doddy Ardiansyah | Affiliation unknown | 1 |
| Muhammad Khafid | Affiliation unknown | 1 |
| Amin Pujiati | Affiliation unknown | 1 |
| Weni Wilia | Affiliation unknown | 1 |
| Yulia Morsa Said Rambe | Affiliation unknown | 1 |
| Endriani Endriani | Affiliation unknown | 1 |
| Refliaty Refliaty | Affiliation unknown | 1 |
| Yudi Achnopa | Affiliation unknown | 1 |
| Rizna Rahmi | Affiliation unknown | 1 |
| Abd Mujahid Hamdan | Affiliation unknown | 1 |
| Wilda Nur Fajri | Affiliation unknown | 1 |
| Alief Rakhman Setyanto | Affiliation unknown | 1 |
| Asriani Asriani | Affiliation unknown | 1 |
| Marselina Marselina | Affiliation unknown | 1 |
| I Wayan Suparta | Affiliation unknown | 1 |
| Mairizal Salehudin Siatan | Affiliation unknown | 1 |
| Agus Hermanto | Universitas 17 Agustus 1945 Surabaya | 1 |
| Rochmad Rochmad | Affiliation unknown | 1 |
| Musbar Musbar | Affiliation unknown | 1 |
| Khairul Miswar | Affiliation unknown | 1 |
| I Nyoman Nuri Arthana | Affiliation unknown | 1 |
| José Manuel Maniquin | Affiliation unknown | 1 |
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.