Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia
Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual repor...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Syarif Hidayatullah Jakarta
2021-12-01
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| Series: | Esensi: Jurnal Bisnis dan Manajemen |
| Subjects: | |
| Online Access: | http://journal.uinjkt.ac.id/index.php/esensi/article/view/23062 |
| _version_ | 1819175361894678528 |
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| author | Titin Agustin Nengsih Nofrianto Nofrianto Ahmad Syukron Prasaja Sri Rahma Nurfitri Martaliah M. Taufik Ridho |
| author_facet | Titin Agustin Nengsih Nofrianto Nofrianto Ahmad Syukron Prasaja Sri Rahma Nurfitri Martaliah M. Taufik Ridho |
| author_sort | Titin Agustin Nengsih |
| collection | DOAJ |
| description | Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019 |
| first_indexed | 2024-12-22T20:53:39Z |
| format | Article |
| id | doaj.art-209fdc7208ab461ea8f37074c4809ee2 |
| institution | Directory Open Access Journal |
| issn | 2087-2038 2461-1182 |
| language | English |
| last_indexed | 2024-12-22T20:53:39Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Negeri Syarif Hidayatullah Jakarta |
| record_format | Article |
| series | Esensi: Jurnal Bisnis dan Manajemen |
| spelling | doaj.art-209fdc7208ab461ea8f37074c4809ee22022-12-21T18:13:00ZengUniversitas Islam Negeri Syarif Hidayatullah JakartaEsensi: Jurnal Bisnis dan Manajemen2087-20382461-11822021-12-0111220721410.15408/ess.v11i2.230628679Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in IndonesiaTitin Agustin Nengsih0Nofrianto NofriantoAhmad Syukron PrasajaSri RahmaNurfitri MartaliahM. Taufik RidhoUIN SULTHAN THAHA SAIFUDDIN JAMBIAnalysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019http://journal.uinjkt.ac.id/index.php/esensi/article/view/23062consumer goodsconventional stocksearnings managementislamic stocks |
| spellingShingle | Titin Agustin Nengsih Nofrianto Nofrianto Ahmad Syukron Prasaja Sri Rahma Nurfitri Martaliah M. Taufik Ridho Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Esensi: Jurnal Bisnis dan Manajemen consumer goods conventional stocks earnings management islamic stocks |
| title | Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia |
| title_full | Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia |
| title_fullStr | Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia |
| title_full_unstemmed | Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia |
| title_short | Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia |
| title_sort | analysis of the distinction of earnings management between islamic and conventional stocks markets in the consumer goods industry in indonesia |
| topic | consumer goods conventional stocks earnings management islamic stocks |
| url | http://journal.uinjkt.ac.id/index.php/esensi/article/view/23062 |
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