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All Journal Jurnal Manajemen dan Agribisnis Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Matra Pembaruan: Jurnal Inovasi Kebijakan Syntax Literate: Jurnal Ilmiah Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Al-Muzara'ah PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Awang Long Law Review Pena Justisia: Media Komunikasi dan Kajian Hukum MANAJEMEN DEWANTARA JE-Unisla Ilomata International Journal of Management Jurnal Ilmiah Manajemen Kesatuan JURNAL DE JURE MUHAMMADIYAH CIREBON Ilomata International Journal of Management COURT REVIEW: Jurnal Penelitian Hukum IC Tech: Majalah Ilmiah Lex Journal : Kajian Hukum dan Keadilan Jurnal An-Najat: Jurnal Ilmu Farmasi dan Kesehatan Journal of Islamic Studies Journal of International Multidisciplinary Research Journal of Transportation and Society Empowerment Journal of Community Engagement in Health PEDAGOGIA : JURNAL KEGURUAN DAN PENDIDIKAN IC Tech: Majalah Ilmiah
Hartoyo
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Journal : Al-Muzara'ah

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Analisis Kualitas Laba Perbankan Syariah di Indonesia Adimulya, Riko; Hartoyo; Imam Teguh Saptono
AL-MUZARA'AH Vol. 9 No. 1 (2021): AL-MUZARA'AH (June 2021)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.9.1.71-83

Abstract

The firms tend to perform earning management, mainly due to there was an agency problem amongst the management (agent) and the owner (principal), in more specifically because the lack of corporate governance, manager’s bonus plan, decreasing of supervision, debt-covenant, and economic-meltdown condition. The earning management practice is potentially done by any firms included the sharia bank. The earning management practice will affect the firm’s earnings quality as represented in the financial report. Despite the accounting treatment of mudharabah-musyarakah financing uses cash-basis, the sharia bank may manipulate the earnings when they determine the profit from the investments which will be shared to both the bank and investor. The study aims to investigate the differences of earnings quality and examine the effect of mudharabah-musyarakah financing and leverage to earnings quality, within Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) during economic meltdown period in Indonesia between 2014-2016. The results show that there are no significant differences in the earnings quality within sharia bank types during the observed period. Furthermore, the results show that the effect of mudharabah-musyarakah financing and leverage to earnings quality within sharia bank types are in significant within the same observed period.
Co-Authors Adimulya, Riko Agritika, Dayinta Fitriani Agus W Soehadi Al Murtaqi, Moch. Ridwan Ali Imron Aminulloh, Ali Annuridya Rosyidta Pratiwi Octasylva Ariyanti, Rizka Arkha Rosyaria Badrus Arya Sony azizah khoiriyati Bachrul Amiq Bagus Sartono Basri, Moh. Hasan Bona Tua, Marco Brilliana, Jasmine Chiquita Budi Suharjo Christianti, Gloria Ake Dany Ardiansah Putra ENDRI ENDRI Faisal, Muhammad Ircham Fardadinata, Wahyu Fitrawan, Fakhry Muhammad Harianto Harliman Hartanto, Abdillah Yoga Setya Imam Teguh Saptono Iskandar, Rhegy Pratidina Istriningsih Jagad, Rony Piwulang Khoirul Marzuki Kholifatul Ummah Kudang Boro Seminar Lilik Noor Yulianti Lilik Noor Yuliati Luni Aulia Safwani M. RIZA Mahasin, M. Zaenal Maslani Mohamad Agus Setiawan Muhammad Dhafi Iskandar Muhammad Rofiq Nurhidayat Mujianto Mukti Ali, Mochammad Nimmi Zulbainarni Ninuk Purnaningsih Noenik Soekorini Nur Hasanah Nurmalita, Rita Nurwansyah, Alvin Pitaloka, Atika Dian Prido Risnaldi Prita Prasetya Pujawati, Dyah Ayu Putri, Rizky Hafizhah Rachayu, Widhi Rachma Fitriati Rangga, Akhdiyat Rita Nurmalina Rizal Syarief Rizka Ariyanti Rokhani Hasbullah Sa'adillah Rosyadi Satria, Figorisma Septian Rahman Hakim Setiawaty, Elika Siregar, Nurul Fathin Siti Marwiyah SRI ASTUTIK Sri Hartono Subekti Sufrin Hannan Suherman Sukmana Dumayanti Sunarya, Fitri Rachmiati Syafitri, Utami Syah Tony Irawan Ujang Sumarwan Usman Nursusanto Valentina, Virgin Wahyu Prawesthi, Wahyu Wayangkau, Edoardo Stevie Weni Novandari Wicaksana, Agus Arief Widyawati, Sri Utami Yusuf, Eva Z