ANALISIS EARNINGS MANAGEMENT PADA BANK MUAMALAT INDONESIA

RAHMADI, RAHMADI (2019) ANALISIS EARNINGS MANAGEMENT PADA BANK MUAMALAT INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Earnings management is a phenomenon that is influenced by various interest and Method. Manager may commit earnings management even if the company is based on sharia. The purpose of this research is to obtain understanding and investigates earnings management of Muamalat Bank, observed from 2012 to 2016. The method of analysis and identify the earnings management practice in this research using Qualitative approach for its analysis and Eckel index for detection income smoothing. The results showed that Muamalat Bank did the earnings management on the turn of directors (2014) by taking a big bath. Evidenced by Revenue that increased significantly but Earnings and total accruals decreased dramatically. Income smoothing (2015-2016) is calculated by Eckel Index of 0.39 which means income smoother. Whereas the previous Board of Directors (2012-2013) did not perform earnings management in the last year before the turn. Based on the results above, it can be concluded that the results of earnings management was good or bad based on whether it meets two criteria. The result was considered Good Earnings management if it is based on benefit of all parties and the method used was not violating applicable regulation or religious norms. Vice versa, earnings management was considered bad, if the motivation of it benefits an individual or groups (opportunistic) and in an inappropriate manner. Keywords: Earnings Management, Qualitative Method, Muamalat Bank

Item Type: Thesis (S2)
Call Number: TA/55/17/039
NIM: 55512120061
Uncontrolled Keywords: Earnings Management, Qualitative Method, Muamalat Bank
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.3 Office Management/Manajemen Kantor, Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.5 Records Management/Arsip dan Kearsipan Kantor, Dokumen Kantor
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.8 Computer Application for Office Management/Aplikasi Komputer untuk Manajemen Perkantoran
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.5 Management of Production/Manajemen Produksi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Mar 2019 01:33
Last Modified: 14 Mar 2019 01:33
URI: http://repository.mercubuana.ac.id/id/eprint/47966

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