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)

The Purpose of this study is to examine the implementation of ICSR on sharia governance and maqasid shariah. The model was analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that ICSR practices have an influence on sharia governance. However, they show a significant impact of ICSR on maqasid sharia-based performance and a significant influence of sharia governance on the extent of maqasid sharia-based performance.

This study aims to analyse the conversion-related issues from Savings and Loan Cooperative (SLC) into Islamic Savings Loan and Financing Cooperative (ISLFC) using a case study of Tunas Artha Mandiri (TAM) Cooperative, located in Nganjuk, East Java. Five main research questions include: exploring reasons for conversion, explaining the conversion process, assessing the level of conversion effectiveness, identifying obstacles during the conversion and analysing key success factors of conversion

Penelitian ini bertujuan untuk menguji pengaruh earnings management dan capital intensity terhadap tax avoidance dengan sales growth sebagai variabel pemoderasi. Penelitian ini menggunakan sampel, yaitu perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2017-2019.

Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion. The data used in this research are taken from 33 companies which have announced to bankruptcy by state justice of Central Jakarta, and the recent three years auditor’s opinions before the companies’ bankruptcy. After the data have been analyzed with T-test and Friedman test, it goes to the result that there is no significant different between the whole auditor’s opinions in last three years before the companies’ bankruptcy.

Lingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan efektifitas internal control dan selanjutnya aktif terlibat dalam proses risk management yang merupakan bagian dari corporate governance. Dengan metode kajian literatur, tulisan ini akan membahas peran penting auditor internal dalam meningkatkan nilai perusahaan

enelitian ini bertujuan untuk mengetahui apakah tiga mekanisme GCG berpengaruh atau tidak terhadap manajemen laba yang diproksikan dengan discretionary accrual (DACC). Mekanisme GCG tersebut adalah Kepemilikan Manajerial (KI), Komite Audit (KA) dan Komisaris Independen (KI). Data yang digunakan adalah data panel sepuluh perusahaan yang termasuk dalam penilaian CGPI selama tiga tahun mulai dari tahun 2006 sampai tahun 2008

Purpose – This study aims to provide empirical evidence on the contingency factors that affect the implementation of education strategies and the impact of education strategy misfit on the performance and effectiveness of the board’s moderating role on the misfit level and performance of Islamic banks

This research aims to examine the effect of board characteristics on the Maqâshid Shariah Index (MSI) of the performance of Indonesian Islamic banks, using panel data regression. Independent variables, namely the characteristics of the board of commissioners, board of directors, and Shariah supervisory board, are related to board internal ownership, board expertise, board independence, cross-membership of boards, and board tenure, with size and growth as controlling variables, while the dependent variable is maqâshid shariah performance in Islamic banks. The study samples include 12 Islamic banks in Indonesia which regularly published their annual reports and management over the period 2009 to 2017. The results from both models, with and without control variables, show that board ownership (commissioner and director), board cross-membership (commissioner and Shariah supervisor) and Shariah supervisor expertise do not have an impact on the MSI. Moreover, the results from the model without control variables show that commissioner expertise has a positive impact on the MSI, while board tenure (commissioner and director) and commissioner independence have a negative impact on the index. These results provide recommendations for the Islamic banking industry, so that it can be applied optimally to achieve the main objectives of the maqâshid Shari’ah

Penelitian ini berupaya untuk menganalisis model maqasid syariah Abu Zahrah sebagai sistem pengukuran kinerja dan menggunakannya untuk mengevaluasi kinerja bank syariah. Metode yang digunakan adalah kombinasi tinjauan pustaka dan survei terhadap 97 bank Syariah di Indonesia. Penelitian ini menemukan tiga dimensi maqasid syariah, yaitu pendidikan, keadilan, dan kesejahteraan masyarakat. Meskipun demikian, penelitian ini juga menemukan bahwa secara umum bank syariah belum mencapai kinerja maqasid syariah secara optimal. Dimensi pendidikan masih memiliki kinerja paling rendah dibandingkan kedua dimensi lainnya