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Bunga wali
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Decision Sciences, Operations Research & Management Other

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Analisis Kualitas Laba Pada Perusahaan Perbankan Syariah di Bursa Efek Indonesia Periode 2016-2020 Bunga wali; Nur Fitriayu Mandasari; Akbar Azis; Wulan Ayuandiani; Nurwahyuni Syahrir; Edy Fitriawan Syahadat; Chandra Putra Puspita
Jurnal Manarang Manajemen dan Bisnis Vol 1 No 02 (2023): Manarang Manajemen dan Bisnis - April 2023
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.496 KB) | DOI: 10.31605/jurnal manarang.v1i02.2548

Abstract

This study aims to analyze the quality of earnings in Islamic banking companies whether they have maximum earnings quality. The location of this research wa carried out at the Indonesia Stock Exchange through media browsing on the https://www.idx.co.id website for 10 Islamic banking companies. The sampling technique uses a saturated sampling technique in which the entire population is sampled. The data source is taken fromsecondary data. The data analysis technique uses the earnings quality formula, namely operating profit and average cash to analyze finansial from 2016-2020. The results of the study show that (1) Companies that have good earnings quality are Bank BNI Syariah, Bank Mandiri Syariah and Bank BCA Syariah because they have maximum profit quality. (2) Companies that have poor earnings quality are Bank Muamalat Syariah, Bank Mega Syariah and Bank Jabar Banten Syariah, the rest are considered to have constant earnings quality
Co-Authors Akbar Azis Chandra Putra Puspita Edy Fitriawan Syahadat Nurfitriayu Mandasari Nurwahyuni Syahrir Wulan Ayuandiani