PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS MANAGEMENT BANK UMUM SYARIAH PADA TAHUN 2013-2017

This study aims to determine the effect of leverage, Return On Assets (ROA), firm size, and assets growth on practice of earnings management in sharia commercial bank (BUS). This study uses a quantitative approach to causality. Population of this study is sharia commercial bank (BUS). Sampling metode of this study uses pusposive sampling. Earnings management proxed by discretionary accruals using the Modified Jhones from Decow et al model. The result showed that Return on Assets (ROA) had a positive significant effect on earnings management, assets growth had a negative significant effect on earning management, while leverage and firm size had no effect on earnings management in sharia commercial bank (BUS)