Good Corporate Governance (CG) ensures the availability of better accounting information with higher transparency and accountability. Implementation of good CG in Islamic stock issuers should have a more positive impact than nonIslamic stock issuers as the former are selected based on a strong financial fundamental. This study aims to empirically examine the impact of CG on earnings quality. It also examines the impact of earnings quality on firm’s value. Thus earnings quality is considered as a mediating variable. This study uses the Structural Equation Model (SEM)-Partial Least Square (PLS)
Penelitian
Financial and Social Performance Impact on Corporate Governance Mediated by Earnings Quality: Evidence from Indonesian Islamic Stocks
Abstrak
Keyword
Corporate governance, Islamic stock, Earnings quality, Corporate social responsibility, Islamic accounting