Board of Director and Earnings Management in Islamic Bank

Virasty Fitri, Dodik Siswantoro

2018

Abstract

The purpose of this paper is to test and prove empirically the influence of the characteristics of the board of directors on earnings management. The characteristics of the board of directors used in this study are Islamic education background, size, number of independent directors and the financial background of members of the board of directors. The research sample is Islamic banks in Indonesia during 2013-2017. Data is taken from annual reports which can be accessed on the Islamic bank website. The proxy used to measure the amount of earnings management uses Discretionary Loans Loss Provision (DLLP). The results of this study indicate no significant results. The characteristics of the board of directors have no influence on the practice of earnings management in Islamic banks.

Paper Citation

in Harvard Style

Fitri V. and Siswantoro D. (2018). Board of Director and Earnings Management in Islamic Bank.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1163-1166. DOI: 10.5220/0009507511631166

in Bibtex Style

@conference{unicees18,
author={Virasty Fitri and Dodik Siswantoro},
title={Board of Director and Earnings Management in Islamic Bank},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1163-1166},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009507511631166},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Board of Director and Earnings Management in Islamic Bank
SN - 978-989-758-432-9
AU - Fitri V.
AU - Siswantoro D.
PY - 2018
SP - 1163
EP - 1166
DO - 10.5220/0009507511631166