Corporate Governance Of Islamic Banks, Earning Management And Firms Value: A Conceptual Framework

Harsono Edwin Puspita; Nurul Huda Abdul Majid; Wahidah Shari

Authors

Harsono Edwin Puspita PhD Candidate
Nurul Huda Abdul Majid Senior Lecturer
Wahidah Shari Senior Lecturer

Keywords:

Earnings, Management, Islamic, banks, Firms Value

Abstract

The majority of previous studies in Islamic banking mostly concentrate on assessing the banks' value. Islamic banking should also prioritize the implementation of effective corporate governance in order to boost its value. The Islamic bank value is a vital component in order to increase public confidence, and earnings management may have an impact if it happens. This article discusses the conceptual framework of corporate governance and firm value in the context of Islamic banking. This article proposes a framework for the highlighted issues and discusses the theory related to earnings management and corporate governance. The findings may plug in new contributions to the body of knowledge that bank value and governance are significant, especially in the setting where earnings management in Islamic banks is expected to be practiced.

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Author Biographies

Harsono Edwin Puspita , PhD Candidate

Islamic Business School, Universiti Utara Malaysia (UUM), Sintok, Kedah.

Nurul Huda Abdul Majid, Senior Lecturer

Islamic Business School, Universiti Utara Malaysia (UUM), Kuala Lumpur.

Wahidah Shari, Senior Lecturer

Institute of Shariah Governance and Islamic Finance (ISGaIF), Islamic Business School, Universiti Utara Malaysia (UUM), Sintok, Kedah.

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Kurniawan. (2019). Sistem Trading Bapepam Denda Direksi Bank Lippo sebesar Rp. https://bisnis.tempo.co/read/6407/bapepam-denda-direksi-bank-lippo-sebesar-rp-25-miliar (accessed on 1st November 2023)

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