ANALISIS PERBANDINGAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL
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Institusion

Universitas Sriwijaya

Author

NUR INDAH SARI (STUDENT ID : 01031181419237)
Inten Meutia (LECTURER ID : 0026056902)
Emylia Yuniartie (LECTURER ID : 0002067101)

Subject

HB601 Profit 

Datestamp

2019-10-10 05:11:56 

Abstract :
This study aims to analyze the using of discretionary loan loss provision in Islamic Banks and Conventional Banks earnings management and to identify the difference between Islamic Banks earnings management and conventional banks viewed in earning management aspect. In order to determine discrerionary loan loss provision it required some rations like loan loss provision, net performing loan and total loan. The population of this study is all Islamic Banks and Conventional Banks listed in Indonesia Stock Exhange on 2017. The sample obtained consists of 13 Islamic Banks and 14 Conventional Banks that taken by using purposive sampling method. The tool choosen to determine hypothesis is SPSS 22 version. Technical Anaysis used in this study is independent sample t-test. The result of this study receals that there is no significant difference between Islamic Bank and Conventional Bank. This study restriction comes from financial rport taken is only 2017 year. 

File :
RAMA_62201_01031181419237_0026056902_0002067101_01_front_ref.pdf
RAMA_62201_01031181419237_0026056902_0002067101_02.pdf
RAMA_62201_01031181419237_0026056902_0002067101_03.pdf
RAMA_62201_01031181419237_0026056902_0002067101_04.pdf
RAMA_62201_01031181419237_0026056902_0002067101_05.pdf
RAMA_62201_01031181419237_0026056902_0002067101_06_ref.pdf
RAMA_62201_01031181419237_0026056902_0002067101_07_lamp.pdf