Electronic Resource

Analysis Of Earning Management In Financial statement Of Bank Syariah Indonesia For Periode 2019-2021

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Purpose: The purpose of this study is to analyze the possibility of earnings
management in the financial statements of Bank Syariah Indonesia in 2019-2021.
Method: This study uses descriptive qualitative methods and 2019-2021 financial
report data taken through the official website of Bank Syariah Indonesia, this
research only study one Indonesian Islamic bank, which is Bank Syariah Indonesia
(BSI).
Results: The results of this study is Bank Syariah Indonesia carry out earnings
management which is negative -0,38521 by 2019, -0,20858 by 2020 and -0,24341
by 2021 this means that there is earnings management in the financial statements
of Bank Syariah Indonesia. A negative value of Discretionary Accruals means that
Bank Syariah Indonesia performs earnings management by reducing profit figures.

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Availability

Detail Information

Series Title

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Call Number

REF 658.15 KIE a

Publisher

Bogor : IAI Tazkia., 2022

Collation

AS

Language

English

ISBN/ISSN

NIM.18102056

Classification

658.15

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

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Specific Detail Info

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Statement of Responsibility

Zulva Skandinaniva Kietha

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