Earnings management is the company’s potential or management behavior to gain profits by managing earnings according to their wishes. This study examines the effect of the board of commissioners size, independent commissioners, audit committee, leverage, and financial performance on earnings management practices in banking companies listed on the Indonesia Stock Exchange. The data used are company data for 80 firm-years, 2015-2018, with specific criteria. Five research hypotheses were analyzed using linear regression. The data shows that banking companies listed on the Indonesia Stock Exchange in the research year on average have met the Central Bank of Indonesia requirements. The test results show that financial performance variables affect earnings management. Managers tend to do earnings management by increasing their income if the value of financial performance is small or decreases. Unexpectedly, the board size, the proportion of independent boards, audit committees, and leverage do not influence earnings management. The company financially performs earnings management to increase earnings to meet the prescribed regulations and attract investors. Regulators should establish robust monitoring mechanisms to reduce the possibility of earnings management.

The objective of this study is to identify the Cameroon Microfinance Institutions performance determinants. We then apply the non-parametric method DEA and the censured Tobit model on a sample of 106 Microfinance institutions (MFI) in Cameroon. The DEA model permitted us to appraise the IMF efficiency levels whereas the censured Tobit model enabled us to identify the factors influencing the performance of the considered MFI. The DEA model therefore shows that the Cameroon MFI is technically performant. However, among the factors influencing performance, we found that the size of the board of directors, the number of clients, and the location of the organization exert a positive and significant influence on the performance, while the risk portfolio exerts an influence negative but significant on it. This study higlights factors that explain the performance of microfinance institutions.

This research aims to prove whether the variables of accountability, transparency, and competence of amil have on the trust and commitment of muzaki in paying zakat to zakat management organizations. This type of research is explanatory research which is a type of research that aims to test hypotheses by using the path diagram and structural equation by making a path diagram to present the problem in the form of a picture and determine the structural equation that states the relationship between these variables. This study uses the SmartPLS basis is a powerful analysis method. The results of the study found that (a) accountability did not have a significant effect on muzaki trust and commitment; (b) transparency affects Muzaki's trust, but does not affect Muzaki's commitment; (c) Amil's competence affects Muzaki's trust but does not affect Muzaki's commitment, and (d) muzaki belief affects Muzaki's commitment. The results of the study suggest that zakat managers make higher muzaki commitment to paying zakat, so it is necessary to increase muzaki trust through increased transparency of financial reports and increasing amil competence through increasing knowledge, ability, and ethical behavior of Islam in managing zakat management organizations.