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Manajemen laba dengan menggunakan penghapusan penyisihan aktiva produktif diskresioner untuk tujuan perataan laba pada perbankan syariah di Indonesia
The objectives of this study are to examine whether islamic banks in Indonesia do earning management with income smoothing through manipulating the amount of loan loss provisions along with influenced factors. Dependent variable used in this study is the loan loss provisions (LLP). Independent variables used in this study are profitability (the amount of earning before taxes and provisions/EBTP), income smoothing (dummy) (total of islamic credit/financing (TF), and credit risk (non performing financing/NPF) ratio, Capital Adequacy Rasio (CAR), and size of bank (Logarithm of total asset/SIZE). Object studied in this research is islamic banks which is the Sharia Commercial Banks registered in the Central bank of Republic Indonesia from June 2010 until September 2012. The Sample was selected using purposive sampling method and obtained ten banks being sampled. Eckel?s koefficient was used as a tool to identify income smoothing practice. Subsequently performed descriptive statistics and regression analysis to test each hypothesis. The result showed that islamic banks do earning management with income smoothing practice. Furthermore, five independent variables significantly affected the dependent variables. These can be concluded that Islamic bank use discretionary loan loss provisions (LLP) to smooth their income.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8173 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Islamic banking Earnings management Sharia Income smoothing |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 106 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |