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

Mismiwati Mismiwati, Haryadi Haryadi, Enggar Diah Puspa Arum and Tona Auora Lubis
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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

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 1, 138-151

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

Date: 2022
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