scholarly journals Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 93
Author(s):  
Esty Apridasari
Keyword(s):  
Earnings Management ◽  
Agency Theory ◽  
Conflicts Of Interest ◽  
Stock Exchange ◽  
Financial Statements ◽  
Descriptive Study ◽  
Discretionary Accruals ◽  
Islamic Banks ◽  
Absolute Value ◽  
Conventional Banks

<p class="bdabstract">Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.</p>

scholarly journals PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Alam Ashari Kurniawan ◽  
Linda Y. Hutadjulu ◽  
Aaron M. A Simanjuntak
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Fraudulent Financial Statements ◽  
Independent Audit

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.

scholarly journals Perbandingan Kinerja Bank Syariah dan Bank Non Syariah

1970 ◽  
Vol 3 (01) ◽  
pp. 52-59
Author(s):  
Amelia Oktrivina Diapari Siregar
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Jel Classification ◽  
Performance Comparison ◽  
Research Data ◽  
Islamic Banks ◽  
Research Results ◽  
Significant Difference ◽  
Conventional Banks ◽  
Better Than

A B S T R A C T The purpose of this study was to determine and measure the performance comparison between Islamic banks with conventional banks are seen by CAR, ROA, LDR, NPL, and ROA. The research data was obtained from the financial statements listed in Indonesia Stock Exchange in 2012 - 2013. The results showed that there are significant differences between Islamic banks with conventional banks if measured by ROA, LDR, NPL, and BOPO while the CAR no significant difference between islamic banks with conventional banks. Based on research results Islamic banks overall average of the ratio used shows that the CAR, LDR, NPL, and BOPO greater than conventional banks. While conventional banks have an average ROA, and BOPO higher than islamic banks while the average CAR, LDR, and NPL better than islamic banks means that the good performance of the conventional banks because even though banks have low capital and low lending to customers this has resulted in low non performing loans in the bank so that the bank has a high income. A B S T R A K Tujuan penelitian ini adalah untuk mengetahui perbandingan kinerja bank syariah dengan bank konvensional dilihat berdasarkan rasio CAR, ROA, LDR, NPL, dan BOPO. Data penelitian ini diperoleh dari laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2013. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional jika diukur dengan rasio ROA, LDR, NPL, dan BOPO sedangkan rasio CAR tidak terdapat perbedaan yang signifikan antara bank syariah dengan bank konvensional. Berdasarkan hasil penelitian bank syariah mempunyai rata – rata secara keseluruhan dari rasio yang digunakan menunjukkan bahwa rasio CAR, LDR, NPL, dan BOPO lebih besar dibandingkan dengan bank konvensional. Sedangkan bank konvensional mempunyai rata – rata rasio ROA, dan BOPO lebih tinggi dibandingkan bank syariah sedangkan rata – rata rasio CAR, LDR, dan NPL lebih rendah dibandingkan bank syariah, artinya bahwa kinerja bank konvensional bagus karena meskipun bank memiliki modal yang rendah dan rendahnya pemberian kredit kepada nasabah hal ini yang mengakibatkan rendahnya kredit bermasalah pada bank sehingga bank mempunyai pendapatan yang tinggi. JEL Classification: G14, G10

scholarly journals Relationship between Capital Structure and Profitability: Dual Banking Perspective

2020 ◽  
pp. 181-191
Author(s):  
Mudassir Zaman ◽  
Shakir Ullah ◽  
Arshad Ali
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Banking System ◽  
Financial Statements ◽  
The Other ◽  
Islamic Finance ◽  
Islamic Banks ◽  
Return On Equity ◽  
Conventional Banks ◽  
The Relationship

This study looks into the relationship between the capital structure and profitability of Islamic and conventional banks, listed on the Karachi Stock Exchange extracting data for 250 observations between 2006 and 2016 from their financial statements. The paper uses regression analysis to check the proposed relationship. We found a strong correlation between Debt-to-Equity (D/E) ratio and Return on Equity (ROA) in conventional banks while no significant relationship existed in Islamic banks. The findings can be explained in terms of the different deposit mechanisms employed by the two systems i.e. the conventional banking system considers all deposits as liabilities of the banks while on the other hand Islamic banks only write the current accounts as a debt. The Modaraba-based deposit accounts of Islamic banks are considered as equity. This paper contributes theoretically to the current body of Islamic finance literature in Pakistan. On the practical side, the study suggests that Islamic banks can increase their savings deposits as they pose no risk and have equity-like features.

scholarly journals What is earning management in sharia bank lower than conventional bank?

2019 ◽  
Vol 1 (1) ◽  
pp. 97
Author(s):  
Nurianah Nurianah
Keyword(s):  
Earnings Management ◽  
Discretionary Accruals ◽  
Earning Management ◽  
Islamic Banks ◽  
Islamic Ethics ◽  
Discretionary Accrual ◽  
Pooled Data ◽  
Global Issue ◽  
Data Regression ◽  
Conventional Banks

<p><strong>Purpose</strong> - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia.</p><p><strong>Method</strong> - This study use pooled data regression analysis and independent sample t-test to test the level of earning management between Islamic banks and non-Islamic banks. We use sample of Islamic banks and non-Islamic banks in Indonesia in the year 2009-2013.</p><p><strong>Result</strong> - We find the Islamic banks employ less earning management than non-Islamic banks. The results show that, as hypothesised, Islamic banks status has a significant negative association with earning management in regression model. This Suggest that Islamic banks have lower discressionary accrual than non-Islamic banks ans Islamic ethics palys monitoring role in reducing managerial opportunistic behaviors to manage earnings by discretionary accruals.</p><p><strong>Implication</strong> - At least the sample in this study was due to the limited number of Islamic banks and conventional banks in Indonesia. The discretionary accrual model used in this study may not be able to detect earnings management properly, so that there is a need to readjust other models related to earnings management.</p><p><strong>Originality</strong> - Earnings management has become a global issue, but for Islamic banking based on religious principles, the practice of earnings management can be minimized or eliminated. Then provide information about the high and low earnings management in banks, especially Islamic and conventional banking in Indonesia.</p>

scholarly journals Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Raden Arief Wibowo
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Stock Exchange ◽  
Management Practice ◽  
Discretionary Accruals ◽  
Great Effort ◽  
Absolute Value ◽  
Tax Amnesty ◽  
The Absolute ◽  
The Difference

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors.

scholarly journals AGENCY CONFLICT AND EARNINGS MANAGEMENT

2019 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Winston Pontoh ◽  
Novi Swandari Budiarso
Keyword(s):  
Earnings Management ◽  
Agency Theory ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Discretionary Accruals ◽  
Growth Opportunities ◽  
Public Firms ◽  
Agency Conflict ◽  
Consumer Goods Industry ◽  
Debt Policy

This conflict between firm insiders and firm outsiders in case to allocate the free cash still unclear in the context of agency theory. This study examines the sample of 25 public firms in consumer goods industry listed in Indonesia Stock Exchange over period of 2010 until 2018 in term to detect agency conflict with earnings management as its application. This study finds that discretionary accruals as the proxy of earnings management is insignificant on debt policy and growth opportunities. Those findings indicate that, Indonesian public firms do not practicing earnings management which means agency conflict is not exist over the sample of this study.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA

2017 ◽  
Vol 9 (1) ◽  
pp. 129
Author(s):  
Dwi Umardani ◽  
Abraham Muchlish
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Islamic Banks ◽  
Banking Supervision ◽  
Font Size ◽  
Financial Ratio ◽  
Significant Difference ◽  
Conventional Banks

<p><span style="font-size: 10px;">ABSTRACT</span></p><p>This study aims to compare the financial performance of Islamic banks with conventional banks in Indonesia using financial ratios: CAR, NPL / NPF, ROA, ROE, LDR / FDR, REO / BOPO.</p><p>The data used are the financial statements published by Bank Indonesia (BI), the annual reports released by banking companies listed in Indonesia Stock Exchange (IDX), the annual reports issued by companies of Islamic banking that are not listed in Indonesia Stock Exchange (IDX), and the Indonesian banking supervision reports contained in Bank Indonesia (BI) for the years 2005-2012.</p><p>The analytical method used to compare the financial performance of Islamic banks with conventional banks is statistical test independent t-test.</p><p>The fact shows that for each financial ratio of Islamic banks and conventional banks in Indonesia: CAR, ROA, ROE, LDR / FDR, and BOPO there are significant differences, while NPL / NPF there is not significant difference.</p><p>Keywords: Financial performance, Islamic banks, conventional banks</p>

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

scholarly journals Evaluation and Comparison of Financial Soundness of Islamic and Conventional Private Commercial Banks in Bangladesh: A CAMEL Approach

2020 ◽  
pp. 128-140
Keyword(s):  
Quality Management ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Management Quality ◽  
Significant Difference ◽  
Financial Soundness ◽  
Marginal Status ◽  
Conventional Banks ◽  
Asset Quality

This article evaluates and compares the financial soundness of Islamic and conventional PCBs operating in Bangladesh based on the CAMEL approach over the period 2015 to 2019. For this purpose, the authors select a sample of 17 Conventional PCBs and 6 Islamic PCBs listed on the Dhaka Stock Exchange. In terms of composite CAMEL ratings, none of the banks is found to be strong or satisfactory in financial soundness in 2019. Out of 17 conventional banks, 13 of them are in a fair position i.e. having financial, operational, or compliance weakness and need more than normal supervision and regulation to address the deficiencies. Another 4 conventional banks are in a marginal position means that they are in serious financial problems and need close supervision and regulation. Ranking of conventional banks based on composite CAMEL ratings shows that Brac Bank Ltd. is in top position (Score 2.65) with Bank Asia Ltd. securing second position (score 2.7) while AB Bank Ltd., IFIC Bank Ltd, One Bank Ltd., and Mutual Trust Bank Ltd. are in the worst position with marginal status. Among 6 Islamic banks, 5 are in a fair position and only 1 in a marginal position in 2019. Shahjalal Islami Bank Ltd. secures the top position (Score 2.8) with fair status and Social Islami Bank Ltd. is in the worst position with marginal status. Independent sample test is used to see whether there is any significant difference between Islamic and Conventional PCBs concerning CAMEL parameters. The study finds that except for liquidity there is no significant difference in capital adequacy, asset quality, management quality, and earnings quality. The study also reveals that there is no significant difference in the average CAMEL ratings of two types of Banking. However, on average Islamic banks have better asset quality, management quality while conventional banks have better capital adequacy, earnings, and liquidity.

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