The Effect of Board of Directors on Financial Performances Through Earnings Management In Islamic Banking
An Empirical Study of Indonesia and Pakistan
- 10.2991/978-2-494069-83-1_49How to use a DOI?
- The Board of Directors; Earnings Management; Financial Performances
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.
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Cite this article
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 -