PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH
Abstract: Income smoothing is
one of the interesting issues in accounting research. These matters could be
occurred because income statement is one of the important parameters that can
show company's performance. Practice of income smoothing arises because there
was conflict between they are who have interest with the company's financial statements.
This research is underlying from the number of income smoothing studies on the
bank. Islamic Bank is one of the operational banks in Indonesia. Management of
this bank still able has practice of income smoothing. The aimed of this study
was to examine the influenceof risk toward income smoothing tendency on Islamic
bank. This study used a sample of 144 income and balance sheet monthly period
statements during the January 2010 up to December 2011, from 6 Islamic banks
that listed in Bank Indonesia. By using the Eckel and Kustono index, this study
found indication of income smoothing on Islamic banks in Indonesia. This study
did not able to support the hypothesis that developed before so it can be
conclude that the risk did not affect the income smoothing tendency on Islamic
banks.
Penulis: Alwan Sri Kustono,
Jehan Masagung Lasado
Kode Jurnal: jpakuntansidd120418
