PERBEDAAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL YANG TERDAFTAR DI OTORITAS JASA KEUANGAN

Abstract

The purpose of this study is to determine the differences in earnings management
of Islamic banks and conventional banks. This study using the Mann-Whitney
test to test the level of earnings management between Islamic banks and
conventional banks. Researchers used a sample of Islamic banks and conventional
banks in 2010-2014. Researchers find that Islamic banks do earnings
management is lower than in conventional banks. It is known from the sum of
ranks higher than the conventional banks Islamic banks 66.00> 54.00. It shows
the Islamic banks have a non discressinary accrual lower than conventional banks
and Islamic ethics play a monitoring role in reducing behavioral managerial
oprtunistik to manage earnings through non discressinary accrual.
Keywords: Earnings Management, Islamic Banks, Non Discretionary Accrual