Erni, Erni (2019) Analisis Praktik Manajemen Laba pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
|
Text
s-1442035-abstract-en.pdf Download (310kB) | Preview |
|
|
Text
s-1442035-abstract-id.pdf Download (288kB) | Preview |
|
|
Text
s-1442035-bibliography.pdf Download (556kB) | Preview |
|
|
Text
s-1442035-chapter1.pdf Download (420kB) | Preview |
|
|
Text
s-1442035-chapter2.pdf Download (772kB) | Preview |
|
|
Text
s-1442035-chapter5.pdf Download (410kB) | Preview |
|
|
Text
s-1442035-cover-id.pdf Download (23kB) | Preview |
Abstract
Penelitian ini adalah tentang praktik manajemen laba pada bank konvensional di Bursa Efek Indonesia (BEI). Objek dari penelitian ini adalah bank konvensional dari tahun 2013-2018. Penelitian ini memakai variabel loan loss provision, non-performing loan, loan charge-off, loan loss allowance, dan earnings before tax and provision. Penelitian ini mengambil data sekunder berjumlah 252 data dari 42 bank konvensional di Indonesia. Data-data tersebut diperoleh dari laporan keuangan tahunan bank. Data yang telah diperoleh diuji dengan regresi data panel. Hasil penelitian mengindikasikan non-performing loan, loan charge-off, loan loss allowance, dan earnings before tax and provision berdampak signifikan positif terhadap loan loss provision. ********************************************************************** This research is about earnings management practice in conventional banks listed on Indonesia Stock Exchange (IDX). The object of this research is conventional banks from the year 2013-2018. This research uses the following variables, namely loan loss provision, non-performing loan, loan charge-off, loan loss allowance, and earnings before tax and provision. This research uses secondary data of 252 data from 42 conventional banks in Indonesia. The data was obtained from annual financial reports of each bank. It was then tested using panel data regression. The results show that non-performing loan, loan charge-off, loan loss allowance, and earnings before tax and provision have significant impact on loan loss provision.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | loan loss provision, non-performing loan, loan charge-off, loan loss allowance, earnings before tax and provision |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 21 Oct 2019 11:00 |
| Last Modified: | 05 Oct 2020 09:01 |
| URI: | http://repository.uib.ac.id/id/eprint/1994 |
Actions (login required)
 |
View Item |
