Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional
Abstract Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in Islamic banks and conventional banks. T...
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| Format: | Article |
| Language: | English |
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Center for Islamic Economics Studies and Development
2018-05-01
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| Series: | Jurnal Ekonomi dan Keuangan Islam |
| Online Access: | http://journal.uii.ac.id/JEKI/article/view/10756 |
| _version_ | 1811215847137476608 |
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| author | Galuh Tri Pambekti |
| author_facet | Galuh Tri Pambekti |
| author_sort | Galuh Tri Pambekti |
| collection | DOAJ |
| description |
Abstract
Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in Islamic banks and conventional banks. The sample of this research are Islamic banks and conventional banks registered in Bank Indonesia for 2011-2015 The sample used is 96 samples. The testing technique in this study used independent mean test (Independent Sample T-Test). The earning management variables in this study were measured by discretionary accrual, measurement using Modified Jones Model (1991) to calculate total accruals. The results showed that the value of Sig. (2-tailed) is 0,000 indicates that there is a difference between Group A and Group B. It means that there is a difference between discretionary accrual ratio of conventional bank and discretionary accrual ratio of Islamic banks, it can be said there are differences in earnings management between Conventional Bank and Islamic Bank.
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| first_indexed | 2024-04-12T06:29:26Z |
| format | Article |
| id | doaj.art-8d81ca25b4f04a42a84087cffd79e305 |
| institution | Directory Open Access Journal |
| issn | 2088-9968 2614-6908 |
| language | English |
| last_indexed | 2024-04-12T06:29:26Z |
| publishDate | 2018-05-01 |
| publisher | Center for Islamic Economics Studies and Development |
| record_format | Article |
| series | Jurnal Ekonomi dan Keuangan Islam |
| spelling | doaj.art-8d81ca25b4f04a42a84087cffd79e3052022-12-22T03:44:03ZengCenter for Islamic Economics Studies and DevelopmentJurnal Ekonomi dan Keuangan Islam2088-99682614-69082018-05-013210.20885/jeki.vol3.iss2.art48026Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensionalGaluh Tri Pambekti0Fakultas Ekonomi, Universitas Wahid Hasyim Abstract Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in Islamic banks and conventional banks. The sample of this research are Islamic banks and conventional banks registered in Bank Indonesia for 2011-2015 The sample used is 96 samples. The testing technique in this study used independent mean test (Independent Sample T-Test). The earning management variables in this study were measured by discretionary accrual, measurement using Modified Jones Model (1991) to calculate total accruals. The results showed that the value of Sig. (2-tailed) is 0,000 indicates that there is a difference between Group A and Group B. It means that there is a difference between discretionary accrual ratio of conventional bank and discretionary accrual ratio of Islamic banks, it can be said there are differences in earnings management between Conventional Bank and Islamic Bank. http://journal.uii.ac.id/JEKI/article/view/10756 |
| spellingShingle | Galuh Tri Pambekti Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional Jurnal Ekonomi dan Keuangan Islam |
| title | Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional |
| title_full | Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional |
| title_fullStr | Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional |
| title_full_unstemmed | Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional |
| title_short | Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional |
| title_sort | analisis perbandingan manajemen laba dengan metode discretionary accrual pada bank syariah dan bank konvensional |
| url | http://journal.uii.ac.id/JEKI/article/view/10756 |
| work_keys_str_mv | AT galuhtripambekti analisisperbandinganmanajemenlabadenganmetodediscretionaryaccrualpadabanksyariahdanbankkonvensional |