Perbedaan Praktik Manajemen Laba Pada Bank Umum Syariah Dan Bank Konvensional (Studi Kasus Pada Bank Umum Syariah Dan Bank Konvensional yang terdaftar di BI tahun 2013-2015)

Kurniasari, Dhifa (2017) Perbedaan Praktik Manajemen Laba Pada Bank Umum Syariah Dan Bank Konvensional (Studi Kasus Pada Bank Umum Syariah Dan Bank Konvensional yang terdaftar di BI tahun 2013-2015). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui indikasi adanya praktik manajemen laba pada bank konvensional dan bank umum syariah serta perbedaan diantara keduanya. Objek penelitian ini adalah bank konvensional dan bank umum syariah yang terdaftar di Bank Indonesia pada tahun 2013-2015. Sampel yang diperoleh sebanyak 168 data bank konvensional dan 30 data bank umum syariah dengan menggunakan metode purposive sampling. Manajemen laba diukur menggunakan pendekatan discretionary accrual dari Modified Jones Model. Teknik analisis data yang digunakan adalah one sample t-test dan independent sample t-test dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa bank umum syariah tidak terindikasi melakukan manajemen laba karena memiliki nilai rata-rata discretionary accrual yang sangat rendah, sedangkan bank konvensional melakukan praktik manajemen laba yang ditunjukkan dengan discretionary accrual yang bernilai negatif selama periode penelitian.Namun, tidak ada perbedaan yang signifikan antara bank konvensional dan bank umum syariah dalam pengelolaan labanya, karena selisih nilai rata-rata discretionary accrual sangat tipis. Hal ini membuktikan bahwa manajemen laba dilakukan salah satunya untuk memenuhi regulasi Bank Indonesia dan bukan karena alasan yang oportunistik.

English Abstract

This study tries to identify the indication of earnings management practices in conventional and sharia banks and the differences between the two. The objects of this study are conventional and sharia banks listed in the Central Bank of Indonesia during 2013-2015. Using purposive sampling, 168 datas conventional banks and 30 datas sharia banks were selected as the sample. The earnings management is measured using discretionary accrual approach and Modified Jones Model. The data were analyzed throughone sample t-test and independent sample t-test using SPSS. The result of this study shows that sharia banks are not likely to carry out earnings management because it has an average value of discretionary accruals very low, while conventionalbank commit earnings management, which was shown by negative discretionary accrual values observable during the research period. However, there is no significant difference of earnings management between the two, because the difference in average value of discretionary accrual is very thin. This proves that earnings management is done to meet Central Bank of Indonesia regulations and not for opportunistic reasons.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/304/051705881
Uncontrolled Keywords: Manajemen Laba, Discretionary Accrual, Bank Umum Syariah, Bank Konvensional
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.04 Management of enterprises of specific forms
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Yusuf Dwi N.
Date Deposited: 14 Aug 2017 06:27
Last Modified: 04 Nov 2021 02:14
URI: http://repository.ub.ac.id/id/eprint/1253
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