Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari, Dita Puspita; Setiyawati, Hari

doi:10.26905/jkdp.v25i2.5528

Cited by 2 publications

(2 citation statements)

References 28 publications

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“…The statistical tests showed that CSR has a positive effect on sharia compliance but has no effect on financial performance and maqashid sharia performance. It is in line with (D. P. Sari & Setiyawati, 2021) that CSR disclosure did not affect earnings quality. ( 2021) also states that CSR disclosure did not affect earnings quality based on conservatism.…”

Section: The Influence Of Corporate Social Responsibility (Csr) On Pe...supporting

confidence: 88%

The Mediate Effect Of Sharia Compliance on The Performance of Islamic Banking in Indonesia

Usdeldi,

Nasir,

Ahsan

2022

J. Keuang. dan Perbank.

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This study aimed to prove whether Sharia Compliance (SC) mediates the influence of Good Corporate Governance (GCG), Sharia Supervisory Board (SSB), and Corporate Social Responsibility (CSR) on financial performance and maqashid sharia performance in Islamic Commercial Banks (ICBs) in Indonesia. A regression analytical method was employed based on Structural Equation Modeling with panel data in the annual report published by ICBs in Indonesia for the period 2014-2019. The results proved that SC mediated GCG and CSR on maqashid sharia performance positively while negatively mediated them on financial performance. At the same time, it did not mediate SSB on both financial performance and maqashid sharia performance. Based on these findings, policymakers should launch regulations on the disclosure of the dimensions GCG, SSB, CSR, and SC in the annual reports of ICBs. In practical implementation, ICBs should improve GCG, CSR, and SC as the performance of Islamic banking-supporting dimensions, and, evaluate SSB as the non-supporting one

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Section: The Influence Of Corporate Social Responsibility (Csr) On Pe...supporting

confidence: 88%

The Mediate Effect Of Sharia Compliance on The Performance of Islamic Banking in Indonesia

Usdeldi,

Nasir,

Ahsan

2022

J. Keuang. dan Perbank.

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“…However, the results of other studies did not find the same thing, where the supervisory function performed by independent commissioners had no discernible impact on earnings quality. (Arisanti, 2019;Kristian and Siswanto, 2022;Permata Sari and Setiyawati, 2021;Rucita and Sanjaya, 2021), This is usually due to the need for more supervisory functions carried out by independent commissioners.…”

Section: Introductionmentioning

confidence: 99%

Supervisory Function And Earnings Quality: Gender Analysis

Deden Tarmidi,

Nurlis,

Sormin

et al. 2024

Jurnal Akuntansi

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Gender analysis of independent commissioners and audit committees in carrying out supervisory functions and their impact on the entity’s earnings quality is the purpose of this study. With the unit of analysis of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2021, using multiple linear regression analysis methods with STATA software in analysing 745-panel data, this study found a positive effect of multi-gender independent commissioners on earnings quality but has a negative impact on mono-gender where female independent commissioners are more significant than male. While gender diversity in the audit committee does not affect earnings quality, even so, the supervisory function carried out by the male audit committee is more significantly positive than that of the female. Based on these results, owners can appoint multi-gender independent commissioners and mono-gender audit committees for proper supervisory functions, especially in preparing financial statements to improve earnings quality.

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Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Cited by 2 publications

References 28 publications

The Mediate Effect Of Sharia Compliance on The Performance of Islamic Banking in Indonesia

The Mediate Effect Of Sharia Compliance on The Performance of Islamic Banking in Indonesia

Supervisory Function And Earnings Quality: Gender Analysis

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