<![CDATA[The purpose of this study is to determine the differences in earnings managementof Islamic banks and conventional banks. This study using the Mann-Whitneytest to test the level of earnings management between Islamic banks andconventional banks. Researchers used a sample of Islamic banks and conventionalbanks in 2010-2014. Researchers find that Islamic banks do earningsmanagement is lower than in conventional banks. It is known from the sum ofranks higher than the conventional banks Islamic banks 66.00> 54.00. It showsthe Islamic banks have a non discressinary accrual lower than conventional banksand Islamic ethics play a monitoring role in reducing behavioral managerialoprtunistik to manage earnings through non discressinary accrual.Keywords: Earnings Management, Islamic Banks, Non Discretionary Accrual]]>
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