Record Details

Rasio CAMELS dan Praktik Manajemen Laba di Perbankan Syariah

Jihbiz : Journal of Islamic Economy, Finance, and Banking

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Title Rasio CAMELS dan Praktik Manajemen Laba di Perbankan Syariah
CAMELS Ratio and Earnings Management Practices in Islamic Banking
 
Creator Mahadianto, Moh. Yudi
 
Subject CAMELS
manajemen laba
perbankan syariah
CAMELS
earning management
Islamic banking
 
Description Penelitian ini bertujuan untuk menginvestigasi apakah terdapat Praktik Manajemen Laba di Bank Syariah dan adakah pengaruh Rasio CAMELS baik secara bersama-sama maupun individual dalam Praktik Manajemen Laba. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan syariah di Indonesia yang dipublikasikan berdasarkan data Bank Indonesia (BI) periode 2017-2019, Berdasarkan data statistik terdapat 11 Bank Umum Syariah (BUS) dan 23 Unit Usaha Syariah (UUS). Hasilnya, ada indikasi praktik manajemen laba pada  Bank Syariah. Menunjukkan bahwa para manajer Bank Syariah melakukan intervensi dalam proses penyusunan laporan keuangan dengan menaikkan atau menurunkan laba untuk kepentingan tertentu. Manfaat penelitian bagi akademisi, dapat menambah dan memberikan kontribusi pada pengembangan kajian teoritis, literatur dalam bidang Manajemen dan Akuntansi khususnya Perbankan Syariah. Dan Bagi praktisi, menilai kinerja Bank dalam mencapai target yang telah ditetapkan sehingga dapat mengelola Sumber Daya yang dimilikinya untuk menetapkan kebijakan-kebijakan yang tepat.
This study aims to investigate whether there are Earnings Management Practices in Islamic Banks and is there any effect of the CAMELS Ratio both collectively and individually in Earnings Management Practices. The population used in this study is all Islamic banking companies in Indonesia published based on data from Bank Indonesia (BI) for the 2017-2019 period. Based on statistical data there are 11 Sharia Commercial Banks (BUS) and 23 Sharia Business Units (UUS). As a result, there are indications of earnings management practices in Islamic banks. This shows that Islamic bank managers intervene in the process of preparing financial statements by increasing or decreasing profits for certain purposes. The benefits of research for academics, can add to and contribute to the development of theoretical studies, literature in the field of Management and Accounting, especially Islamic Banking. And for practitioners, assessing the Bank's performance in achieving the targets that have been set so that they can manage their resources to establish appropriate policies.
 
Publisher Universitas Islam Raden Rahmat
 
Date 2020-01-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://ejournal.uniramalang.ac.id/index.php/jihbiz/article/view/852
10.33379/jihbiz.v4i1.852
 
Source Jihbiz : Journal of Islamic Economy, Finance, and Banking; Vol. 4 No. 1 (2020); 20-44
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah; Vol 4 No 1 (2020); 20-44
2807-6028
2549-0397
10.33379/jihbiz.v4i1
 
Language ind
 
Relation https://ejournal.uniramalang.ac.id/index.php/jihbiz/article/view/852/567
 
Rights Copyright (c) 2020 Jihbiz : jurnal ekonomi, keuangan dan perbankan syariah
https://creativecommons.org/licenses/by-nc/4.0