Analisis Perbedaan Penggunaan Metode Pengakuan Pendapatan Margin Murabahah Terhadap Kualitas Laba (Studi Kasus pada Bank Syariah di Indonesia Tahun 2011-2013)
Abstract: This study aims to
determine the presence or absence of differences in the earnings quality on
murabaha margin revenue recognition. The sample used in this study selected by
purposive sampling method. It produces 6 Islamic Banks (BUS) in Indonesia with
the data obtained from their annual reports that have already been published.
The research used a quantitative approach using equations of regression to
detect the presence or absence of earnings management, which then in different
test using independent t-test. The variable in this study is earnings quality
that is categorised based on the use of murabaha margin revenue recognition
method. Results shows that differences in using murabaha margin revenue
recognition method has an impact on quality of earnings. However, the
statistical test indicated that there was no significant difference to the
quality of earnings.
Keywords: Murabaha, Margin
Revenue Recognition, Quality of Earnings
Penulis: Dwi Wulan Ramadani,
Noven Suprayogi
Kode Jurnal: jpmanajemendd161294
