STUDI KOMPARATIF PRAKTIK EARNINGS MANAGEMENT PADA BANK KONVENSIONAL DAN BANK SYARIAH DI INDONESIA DAN MALAYSIA

Abstract

This research, comparatively, aimed to examine whether there are differences between earnings management practice of syariah bank and conventional bank in Indonesia and Malaysia, While, the earnings management was measured by special accrual model for banking by Beaver and Engel (1996) to count accrual total. The population was consist of general syariah bank and general conventional bank in Indonesia and Malaysia, which were listed on each central bank during the period 2013-2017. Moreover, the data collection technique used purposive sampling. In line with, there were 122 banks or 610 firm years. In addition, the data analysis technique used Independent Sample T-test. The research result concluded there were differences of earnings management, practically, between conventional bank and syariah bank. Besides, there were also differences of earnings management, practically, between Indonesia and Malaysia conventional bank. On the other hand, there was not difference of earnings management, practically, between Indonesia and Malaysia syariah bank.
Keywords: earnings management, special accrual, banking, syariah