Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal AKUNTABILITAS
Iis Putri Astuti
Perbanas Institute
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah Iis Putri Astuti; Jasman Jasman
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.24661

Abstract

This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.
Co-Authors Jasman