PERBEDAAN MANAJEMEN LABA ANTARA BANK SYARIAH DAN BANK KONVENSIONAL

AHMAD SHAHAB SE

Abstract


Earnings management is actions taken by the management of a company to engineer its financial statements so that its profit does not represent the real condition. Islamic banks have different characteristics from conventional banks, particularly in earnings management. This research tries to identify any differences in earnings management between Islamic banks and conventional banks. The sample of this study is all Islamic banks and conventional banks listed in the Indonesia Stock Exchange. The data of this study are financial statements of 12 Islamic banks and 20 conventional banks in 2014 and 2016. This study uses independent samples T Test on the discretionary accrual values of the sample. The results show that there is a significant difference regarding the earnings management in conventional bank and Islamic banks.

Keywords : earnings management, financial statements, discretionary accruals, Islamic banks, conventional banks


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