ANALISIS PERBANDINGAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL

SARI, NUR INDAH and Meutia, Inten and Yuniartie, Emylia (2018) ANALISIS PERBANDINGAN MANAJEMEN LABA PADA BANK SYARIAH DAN BANK KONVENSIONAL. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the using of discretionary loan loss provision in Islamic Banks and Conventional Banks earnings management and to identify the difference between Islamic Banks earnings management and conventional banks viewed in earning management aspect. In order to determine discrerionary loan loss provision it required some rations like loan loss provision, net performing loan and total loan. The population of this study is all Islamic Banks and Conventional Banks listed in Indonesia Stock Exhange on 2017. The sample obtained consists of 13 Islamic Banks and 14 Conventional Banks that taken by using purposive sampling method. The tool choosen to determine hypothesis is SPSS 22 version. Technical Anaysis used in this study is independent sample t-test. The result of this study receals that there is no significant difference between Islamic Bank and Conventional Bank. This study restriction comes from financial rport taken is only 2017 year.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Earnings Management, Discretionary Loan Loss Provisionl, Loan Loss Provision, Net Performing Loan, Total Loan
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	10 Oct 2019 05:11
Last Modified:	10 Oct 2019 05:11
URI:	http://repository.unsri.ac.id/id/eprint/11389

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