Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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The Effect of Board of Directors on Financial Performances Through Earnings Management In Islamic Banking

An Empirical Study of Indonesia and Pakistan

Authors
Ira Novianty1, *, Muhammad Muflih1, Meilinda Anggreni1
1Bandung State Polytechnic, Bandung, West Java, Indonesia
*Corresponding author. Email: ira.novianty@polban.ac.id
Corresponding Author
Ira Novianty
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_49How to use a DOI?
Keywords
The Board of Directors; Earnings Management; Financial Performances
Abstract

This study aims to determine the effect of a board of directors on financial performances through earnings management in Islamic banking: an empirical study of Indonesia and Pakistan. This research was conducted in the context of comparative countries. Using a quantitative approach with Partial Least Square test equipment, these variables will be tested with the Structural Equation Model (PLS-SEM) model. The samples used in this study were twelve banks registered in the Financial Services Authority and five banks registered in the State Bank of Pakistan (SBP) from 2015 to 2020. The result of this study indicates the board of directors has no effect on earnings management and financial performance in Indonesia. Meanwhile, the board of directors has a positive effect on earnings management and financial performances in Pakistan. Empirical evidence for Indonesia, earnings management can mediate the effect of the board of directors. This result contradicts with Pakistan earning management is not able to mediate this effect.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
10.2991/978-2-494069-83-1_49
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_49How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ira Novianty
AU  - Muhammad Muflih
AU  - Meilinda Anggreni
PY  - 2022
DA  - 2022/12/30
TI  - The Effect of Board of Directors on Financial Performances Through Earnings Management In Islamic Banking
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 273
EP  - 277
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_49
DO  - 10.2991/978-2-494069-83-1_49
ID  - Novianty2022
ER  -