PENGARUH RETURN ON ASSET (ROA) DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2016

ANDRIAN, BOBBY and Dewi, Kencana and Saftiana, Yulia (2018) PENGARUH RETURN ON ASSET (ROA) DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to test whether the Return on Asset (ROA) and the company's size will affect the earning management practices in Shariah Banks (Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Syariah Mega Indonesia) The agency theory and earnings management theory are used. This research includes applied research with a sample of 3 commercial bank (Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Syariah Mega Indonesia). The nature of this research is quantitative. Study period covered second quarter 2011 to the fourth quarter 2016. Earnings management is proxied by discretionary accruals that have been adjusted to the characteristics of the banks. Detennination or the coefficient or earnings management is done by regressing the total accruals which calculated by the Healy and Jones model. The unstandarized residual value obtained is considered as the value of discretionary accruals that arc used in the regression io tesi the effect of the Return on Asset (ROA) and the company's size practices in shariah commercial banks. The result showed that The return on Asset (ROA) and the company's size significantly and positively affect the earnings management practices in Shariah Banks (Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank Syariah Mega Indonesia).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Company Size, Discretionary Accruals, Earnings Management, ROA, Shariah Bank
Subjects:	H Social Sciences > HG Finance > HG1641-1643 Bank loans. Bank credit. Commercial loans H Social Sciences > HG Finance > HG1660 Bank accounts. Bank deposits. Deposit banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Sep 2019 07:44
Last Modified:	02 Sep 2019 07:44
URI:	http://repository.unsri.ac.id/id/eprint/6058

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