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Analisis pengaruh rasio camel terhadap praktik manajemen laba pada perbankan syariah di Indonesia
The purpose of this research is to investigate the indication of earnings management in Indonesia Islamic banking and the effect of CAMEL ratios on earnings management. Earnings management is proxied by discretionary accrual which is got from Modified-Jones model and CAMEL ratios are proxied by Capital Adequacy Ratio (CAR), Return on Risked Asset (RORA), Return on Asset (ROA), Net Profit Margin (NPM), and Loan to Deposit Ratio (LDR). The samples consist of 3 Islamic Banks (Bank Umum Syariah/BUS) and 5 Islamic Business Units (Unit Usaha Syariah/UUS) at years 2006-2008 which is calculated on quarterly basis. The results show that on average there is a significant earnings management in Islamic bank in Indonesia and from the all CAMEL ratios? variable, only NPM ratio that has significant effect on earnings management. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7158 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Banks Earnings management Islamic banks |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 92 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |