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The role of profit management in mediation of financial performance and transparency towards profit distribution management in sharia commercial banks

Author

Listed:
  • Mismiwati Mismiwati

    (The Faculty of Islamic Economic and Business, UIN Raden Fatah)

  • Haryadi Haryadi

    (Universitas Jambi)

  • Enggar Diah Puspa Arum

    (Universitas Jambi)

  • Tona Auora Lubis

    (Universitas Jambi)

Abstract

This study aims to examine the effect of financial performance and transparency on profit distribution management with earnings management as a mediating variable in Islamic commercial banks in Indonesia. The population in this study were all Islamic Commercial Banks for 2014 - 2019, with as many as 14 Islamic commercial banks. Determination of the sample using the criteria to obtain 10 Islamic Commercial Banks. The data used is secondary data, in the form of financial statements of Islamic Commercial Banks, with data collection techniques in documentation. The analytical method used is the Structural Equation Model – Partial Least Square (SEM-PLS) method. The study results indicate that Financial Performance, Transparency affects Earnings Management Financial performance affects Profit Distribution Management, while transparency does not affect Profit Distribution Management. Profit management can mediate financial performance and transparency of Profit Distribution Management. Key Words:Earnings Management, Financial Performance, Transparancy, Profit Distribution Management

Suggested Citation

  • Mismiwati Mismiwati & Haryadi Haryadi & Enggar Diah Puspa Arum & Tona Auora Lubis, 2022. "The role of profit management in mediation of financial performance and transparency towards profit distribution management in sharia commercial banks," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 138-151, January.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:1:p:138-151
    DOI: 10.20525/ijrbs.v11i1.1541
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    References listed on IDEAS

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