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All Journal Hunafa: Jurnal Studia Islamika MUQTASID Jurnal Manajemen Dayasaing Jurnal Al-Qardh Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JBMR: Journal of Business and Management Review Jurnal Iqtisaduna Accounting and Finance Studies Social Science Studies Hunafa: Jurnal Studia Islamika Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Islamic Economics and Finance JUEBIR: Journal of Economics and Business Research
Puspitosari, Indriyana
UIN Raden Mas Said Surakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Al-Qardh

 1 
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA indriyana puspitosari
AL-QARDH Vol 4, No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.619 KB) | DOI: 10.23971/jaq.v4i2.1569

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA puspitosari, indriyana
AL-QARDH Vol 4 No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
Co-Authors Andika Yuliana Aprilia Damayanti, Afni Arina Nurul Hidayah Ayu Inayaturrohmah Cahyani, Puspita Indah Estri Navaranti Fitri Laela Wijayati Imanda Firmantyas Putri Pertiwi Imanda Firmantyas Putri Pertiwi Indah Puji Lestari Inna Nurjannah Intan Nur Jannah Pertiwi, Imanda Firmantyas Putri Purwati Harjayani Retno Wulandari Safitri Rahmadani Wahyu Pramesti Wiyadi Wiyadi