Earning Managements on Islamic Banks and Conventional Bank: How They Are Different in Ownership Structure

DOI

10.2991/aebmr.k.211117.038How to use a DOI?

Keywords

earnings management; Islamic banks; conventional banks; ownership structure

Abstract

This study aims to determine the difference between earnings management in Islamic banks and earnings management in conventional banks from 2015-2019. There are 34 banks of Islamic and conventional banks employed in this research. The results show that there is a difference between earnings management in Islamic banks and conventional banks. Earnings management in Islamic banks is lower than conventional banks. Then, the institutional ownership affects earnings management in Islamic banks, but no effect in conventional banks. Family ownership has no effect on earnings management in Islamic banks and conventional banks. The state ownership affects earnings management in Islamic banks, while has no effect in conventional bank. The foreign ownership affects earnings management in Islamic banks, but has no effect on in conventional banks. Thus, the ownership structures influence Islamic bank to do earning managements, but not in conventional bank.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Vanica Serly
AU  - Adela Yohana
PY  - 2021
DA  - 2021/11/23
TI  - Earning Managements on Islamic Banks and Conventional Bank: How They Are Different in Ownership Structure
BT  - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
PB  - Atlantis Press
SP  - 78
EP  - 84
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.038
DO  - 10.2991/aebmr.k.211117.038
ID  - Serly2021
ER  -