ANALISIS PENGARUH STATUS PERUSAHAAN SYARIAH DAN NON SYARIAH TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN JASA NON KEUANGAN DI INDONESIA

Abstract

This research aims to analyze the influence of companies status, both Islamic and non-Islamic , to the level of earnings management practices by the non-financial service companies in Indonesia. Researcher measured the earnings management by using accrual discretioner in the Dow Jones modified model. The classification of Islamic and non-Islamic status was based on Indeks Saham Syariah Indonesia (ISSI). Based on agency theory, reseacher analyzed the earnings management practices in the Islamic companies and non-Islamic companies by using Islamic principles. The sample consists of 115 non-financial service companies in Indonesia for 2 years. Research design using multiple linear regression analysis. The result of this research shows that Islamic as a company status does not have significant influence toward the level of earnings management practices by the non-financial service companies in Indonesia.