Does Earning Management Happen in Islamic Bank? (Indonesia and Malaysia Comparison)

Abstract

The purpose of this study was to determine the differences in earnings management practices in Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is descriptive and comparative method. The results of this study occur earnings management in Islamic banks in Indonesia and Malaysia, and there are significant differences. The results of the SPSS statistical tool obtained a significance value of 0.02 <0.05, so there are significant differences between the practice of earnings management in Islamic Commercial Banks in Indonesia and Malaysia.