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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
IIS WAHYUNINGSIH
STIE PGRI Dewantara Jombang
Economics, Econometrics & Finance Education

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PERBEDAAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL YANG TERDAFTAR DI OTORITAS JASA KEUANGAN LILIK PUJIATI; IIS WAHYUNINGSIH
Jurnal Akademika Vol 14, No 2 (2016): Agustus 2016
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.929 KB) | DOI: 10.51881/jam.v14i2.56

Abstract

The purpose of this study is to determine the differences in earnings managementof Islamic banks and conventional banks. This study using the Mann-Whitneytest to test the level of earnings management between Islamic banks andconventional banks. Researchers used a sample of Islamic banks and conventionalbanks in 2010-2014. Researchers find that Islamic banks do earningsmanagement is lower than in conventional banks. It is known from the sum ofranks higher than the conventional banks Islamic banks 66.00> 54.00. It showsthe Islamic banks have a non discressinary accrual lower than conventional banksand Islamic ethics play a monitoring role in reducing behavioral managerialoprtunistik to manage earnings through non discressinary accrual.Keywords: Earnings Management, Islamic Banks, Non Discretionary Accrual
Co-Authors Lilik Pujiati