ARE THERE ANY EARNINGS MANAGEMENTS OF ISLAMIC BANKING IN INDONESIA? (CASE STUDY OF ISLAMIC BANKING “X” AND “Y”)
ABSTRACT: 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”.
Keywords: Islamic Bank,
Financial Statement, Total Accrual, Earnings Management
Penulis: Banu Witono, Muhammad
Sholahuddin
Kode Jurnal: jpmanajemendd120711