Analisis Kualitas Laba (Earnings Quality) Perbankan Syariah di Indonesia

Adimulya, Riko (2020) Analisis Kualitas Laba (Earnings Quality) Perbankan Syariah di Indonesia. Masters thesis, IPB University.

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The financial report manipulation is related to the earnings management practice, whereas the company adjusted the profit for a certain purpose, without supported by the real underlying transactions. There were some reasons why the companies tend to perform earnings management practice, mainly due to there was an agency problem amongst the company’s management (agent) and the owner (principal), in more specifically because the lack of corporate governance, managers’ bonus/compensation plan, decreasing of audit-supervision, debtcovenant, and economic-meltdown condition. Earnings management practice is potentially done by any type of companies included the sharia bank. The earnings management practice will affect the company’s earnings quality as represented in the financial report. The company usually performs the earnings management through the accrual processing of revenues and expenses. Despite the mudharabah and musyarakah financing uses the accounting cash-basis, the sharia-bank may manipulate the earnings by adjusting the investment profit-sharing projection refer to the bank’s profit target. The bank’s debt excluding the customer’s deposit could lead the sharia-bank to performs the earnings management. The sharia-bank should achieve a certain profit to fulfill debt covenant as stipulated in the credit agreement. The study aims to investigate the differences of earnings quality and examine the effect of mudharabah and musyarakah financing and leverage to earnings quality, within two sharia bank types i.e. stand-alone/sharia-bank owned by the conventional bank (BUS) and sharia-business window in a conventional bank (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 and musyarakah financing and leverage to earnings quality within sharia bank types are in-significant within the same observed period.

Item Type: Thesis (Masters)
Uncontrolled Keywords: bank syariah, hutang, manajemen laba, kualitas laba, mudharabah, musyarakah sharia bank, leverage, earnings management, earnings quality,
Subjects: Manajemen Keuangan
Depositing User: SB-IPB Library
Date Deposited: 01 Aug 2022 03:52
Last Modified: 01 Aug 2022 03:52

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