ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERBANKAN SYARIAH PERIODE 2010-2013

• Main Author: Lety Puspitosari
• Format: Article
• Language: English
• Published: Universitas Mercu Buana 2016-05-01
• Series: MIX: Jurnal Ilmiah Manajemen
• Online Access: http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/618

Abstract: Transparency in disclosing the financial statements is required by decision makers as appropriate balance and adequate information so important to the company . In the present financial statements , management took accounting method with a specific purpose . This is often referred to manajamen profit . Management actions earning management raises a number of scandals in corporate financial reporting .In this study, a sample of Islamic banking with the observation period 2010 to 2013. The analytical method used is multiple regression method . The results showed that simultaneous ( F test ) independent variables used in this study are firm size , debt to equity ratio , return on assets , the size of the company , the audit committee and the audit of ownership has a significant effect on the occurrence of earnings management in the company . Test results on an individual basis using the t test showed that the only variable return on assets and institutional ownership has a significant effect on the occurrence of earnings management in the company . Keywords : Earnings Management , Profitability , Leverage , Firm Size , The Audit Committee , Institutional Ownership