Abstract
This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
