{"title":"公司和Laverage对印尼伊斯兰银行利润管理的影响","authors":"Iqbal Firmani, Slamet Haryono","doi":"10.26533/JAD.V4I1.734","DOIUrl":null,"url":null,"abstract":"This study aims to analyze earning management in sharia commercial banks in Indonesia (priode 2015-2019), while the method of earningt management analysis used is Modified Jones Model. Through Random Sampling technique, 8 sharia commercial banks (BUS) are used as sempel, the banks are: BNI Syariah, BRI Syariah, Mandiri Syariah, BCA Syariah, BTPN Syariah, Bank Muamalat, Bank Mega Syariah and Bank Syariah Bukopin. The results of the Modified Jones Model profit management account show that the majority of Sharia commercial banks tend to make profit management by reducing the value of their profits. Through the regression panel data conducted analysis of the influence of company performance and leverage on profit management, regression results through t-tests showed that the company's performance and laverage did not have a significant influence on earning management.","PeriodicalId":443047,"journal":{"name":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","volume":"30 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Kinerja Perusahaan Dan Laverage Terhadap Manajemen Laba Di Bank Umum Syariah Indonesia\",\"authors\":\"Iqbal Firmani, Slamet Haryono\",\"doi\":\"10.26533/JAD.V4I1.734\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze earning management in sharia commercial banks in Indonesia (priode 2015-2019), while the method of earningt management analysis used is Modified Jones Model. Through Random Sampling technique, 8 sharia commercial banks (BUS) are used as sempel, the banks are: BNI Syariah, BRI Syariah, Mandiri Syariah, BCA Syariah, BTPN Syariah, Bank Muamalat, Bank Mega Syariah and Bank Syariah Bukopin. The results of the Modified Jones Model profit management account show that the majority of Sharia commercial banks tend to make profit management by reducing the value of their profits. Through the regression panel data conducted analysis of the influence of company performance and leverage on profit management, regression results through t-tests showed that the company's performance and laverage did not have a significant influence on earning management.\",\"PeriodicalId\":443047,\"journal\":{\"name\":\"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara\",\"volume\":\"30 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-02-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26533/JAD.V4I1.734\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAD : Jurnal Riset Akuntansi & Keuangan Dewantara","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26533/JAD.V4I1.734","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在分析印度尼西亚伊斯兰商业银行的盈余管理(2015-2019年)，盈余管理分析使用的方法是修正琼斯模型。通过随机抽样技术，使用8家伊斯兰教商业银行(BUS)作为样本，这些银行是:BNI伊斯兰教，BRI伊斯兰教，Mandiri伊斯兰教，BCA伊斯兰教，BTPN伊斯兰教，Bank Muamalat, Bank Mega伊斯兰教和Bank Syariah Bukopin。修正的Jones模型利润管理账户的结果表明，大多数伊斯兰商业银行倾向于通过降低利润的价值来进行利润管理。通过回归面板数据对公司绩效和杠杆对盈余管理的影响进行分析，通过t检验的回归结果显示，公司绩效和杠杆对盈余管理没有显著影响。
Pengaruh Kinerja Perusahaan Dan Laverage Terhadap Manajemen Laba Di Bank Umum Syariah Indonesia
This study aims to analyze earning management in sharia commercial banks in Indonesia (priode 2015-2019), while the method of earningt management analysis used is Modified Jones Model. Through Random Sampling technique, 8 sharia commercial banks (BUS) are used as sempel, the banks are: BNI Syariah, BRI Syariah, Mandiri Syariah, BCA Syariah, BTPN Syariah, Bank Muamalat, Bank Mega Syariah and Bank Syariah Bukopin. The results of the Modified Jones Model profit management account show that the majority of Sharia commercial banks tend to make profit management by reducing the value of their profits. Through the regression panel data conducted analysis of the influence of company performance and leverage on profit management, regression results through t-tests showed that the company's performance and laverage did not have a significant influence on earning management.
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