ANALYSIS OF EARNINGS MANAGEMENT IN FINANCIAL STATEMENT OF ISLAMIC BANKS

Rima Ripatin Nupus

Abstract


The aim of this research is to know and analyze : Indication of earning management in financial statement of Bank Syariah Mandiri and Bank Muamalat Indonesia. Researcher uses total accruals from Healy (Arfani and Sasongko, 2005). The resulf of this research is positive of total accruals for four years and negative for one year. It means that there are earning management in financial statement of Bank Syariah Mandiri and Bank Muamalat Indonesia for four years.

Keywords: earning management, total accruals, Healy, islamic banking.


Full Text:

download (PDF)


DOI: https://doi.org/10.15575/fsl.v1i1.8576

Refbacks

  • There are currently no refbacks.











































Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Copyright © OIKOS Jurnal Ekonomi Manajemen & Bisnis 2019