Abstract:

The aim of this research is to analyze the relationship between Islamic Corporate Governance (ICG), Islamic Bank Performance (IBP) and Earnings Quality (EQ). The specific aim of this research is to analyze the influence of ICG and IBP on EQ and analyze the influence of ICG on IBP. The research population is sharia banking companies registered with the Financial Services Authority (OJK) from 2018 to 2022 and data obtained from 60 samples is ready for analysis. Meanwhile, the path analysis technique uses Smart Partial Least Square. The analysis results show that ICG and IBP are able to influence EQ but ICG is not able to influence IBP. Likewise, IBP is unable to mediate the relationship between ICG and EQ. This research provides empirical evidence for the literature regarding measuring earnings quality as measured by multiple indicators. Meanwhile, for policy makers, the research results provide empirical evidence regarding ICG and IBP in improving EQ in Islamic banking companies in Indonesia.