(PEER REVIEW + ARTIKEL + DOKUMEN) STUDI KOMPARASI PRAKTIK MANAJEMEN LABA ANTARA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH YANG GO PUBLIC DI INDONESIA

MUNAWAROH, NUR SITI and Probowulan, Diyah and Aspirandi, Rendy Mirwan (2020) (PEER REVIEW + ARTIKEL + DOKUMEN) STUDI KOMPARASI PRAKTIK MANAJEMEN LABA ANTARA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH YANG GO PUBLIC DI INDONESIA. Jurnal Akuntansi Profesi, 11 (2). pp. 203-211. ISSN 2686-2468

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Official URL: https://ejournal.undiksha.ac.id/index.php/JAP/arti...

Abstract

This research is a qualitative descriptive study that examines two banking objects in Indonesia, namely conventional banking and go-public syari'ah banking using variables of the number of boards of directors, leverage, and firm size to determine whether there is an influence on the above variables, then the results will be compared. . The sampling method used was purposive sampling. The number of companies sampled was 20 companies in each object with observations for 2 years. Data processing used by multiple regression and independent sample t-test. The results of this study indicate that based on the multiple regression test where the leverage in Islamic banks is considered more influential on the management of Islamic banks with a significance level of 0.035 compared to leverage in conventional banks with a significance level of 0.71 which is considered to have no effect on earnings management.

Item Type:	Article
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Rendy Mirwan Aspirandi
Date Deposited:	14 Feb 2022 06:04
Last Modified:	05 Apr 2022 06:26
URI:	http://repository.unmuhjember.ac.id/id/eprint/12902

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