Pengaruh Rasio Camel terhadap Praktik Manajemen Laba di Bank Syariah  

Oleh:

Zahara ; Siregar, Sylvia Veronica

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 2 (May 2009), page 87-102.
Topik: Shariah banks; discretionary accruals; earnings management; CAMEL rations

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The purpose of this study is to investigate earnings management in shariah banks and the effect of CAMEL rations on earnings management. Our samples consist of 21 shariah banks, consist of Shariah Bank (Bank Umum Syariah/BUS) dan 18 shariah Business Unit (Unit Usaha Syariah/USS) at years 2004-2006. Our results show that on average, there is no significant earnings management practice (measured using discretionary accruals) in shariah banks and CAMEL rations do not have significant effect or earnings management, except NPM which has positive and significant. This indicates that although in average there is no earnings management to in shariah bank, bank's profitability encourage management to involve is earnings management activity. This study finds evidence that earnings management in BUS is significantly higher than that UUS.

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