Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”)
The objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks issuing financial statement within consecutiv...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Airlangga
2012-04-01
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| Series: | Jurnal Manajemen Teori dan Terapan |
| Online Access: | https://e-journal.unair.ac.id/JMTT/article/view/2452 |
| _version_ | 1797972065825849344 |
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| author | Banu Witono Muhammad Sholahuddin |
| author_facet | Banu Witono Muhammad Sholahuddin |
| author_sort | Banu Witono |
| collection | DOAJ |
| description | The objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks issuing financial statement within consecutive five years ; 2002 – 2006. The hypothesis of the research is the Earnings Management in the financial statement of Islamic Banking. This research applied the method of Total Accrual Healy (1985) as described in Arfani and Sasongko (2005) to identify Earnings Management. Based on the test performed, the average total accrual for 5 years of research is positive and negative, thus, it can be concluded that there is Earnings Management in the financial statement of Islamic Banking in Indonesia as for case Islamic Bank “X” and “Y”. |
| first_indexed | 2024-04-11T03:42:29Z |
| format | Article |
| id | doaj.art-c4ac3dc908df479982a061d8f99ef468 |
| institution | Directory Open Access Journal |
| issn | 1979-3650 2548-2149 |
| language | English |
| last_indexed | 2024-04-11T03:42:29Z |
| publishDate | 2012-04-01 |
| publisher | Universitas Airlangga |
| record_format | Article |
| series | Jurnal Manajemen Teori dan Terapan |
| spelling | doaj.art-c4ac3dc908df479982a061d8f99ef4682023-01-02T03:36:13ZengUniversitas AirlanggaJurnal Manajemen Teori dan Terapan1979-36502548-21492012-04-015110.20473/jmtt.v5i1.24521867Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”)Banu Witono0Muhammad Sholahuddin1University of Muhammadiyah SurakartaUniversity of Muhammadiyah SurakartaThe objective of this research is to analyze the possibility of Earnings Management in the financial statement of Islamic Banks. The population of research includes Islamic general bank. This research applied purposive sampling with Islamic general banks issuing financial statement within consecutive five years ; 2002 – 2006. The hypothesis of the research is the Earnings Management in the financial statement of Islamic Banking. This research applied the method of Total Accrual Healy (1985) as described in Arfani and Sasongko (2005) to identify Earnings Management. Based on the test performed, the average total accrual for 5 years of research is positive and negative, thus, it can be concluded that there is Earnings Management in the financial statement of Islamic Banking in Indonesia as for case Islamic Bank “X” and “Y”.https://e-journal.unair.ac.id/JMTT/article/view/2452 |
| spellingShingle | Banu Witono Muhammad Sholahuddin Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) Jurnal Manajemen Teori dan Terapan |
| title | Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) |
| title_full | Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) |
| title_fullStr | Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) |
| title_full_unstemmed | Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) |
| title_short | Are There Any Earnings Managements Of Islamic Banking In Indonesia? (Case Study Of Islamic Banking “X” And “Y”) |
| title_sort | are there any earnings managements of islamic banking in indonesia case study of islamic banking x and y |
| url | https://e-journal.unair.ac.id/JMTT/article/view/2452 |
| work_keys_str_mv | AT banuwitono arethereanyearningsmanagementsofislamicbankinginindonesiacasestudyofislamicbankingxandy AT muhammadsholahuddin arethereanyearningsmanagementsofislamicbankinginindonesiacasestudyofislamicbankingxandy |