Pengaruh Loan Loss Provisions dan Kinerja Keuangan Terhadap Manajemen Laba Pada Industri Perbankan di Indonesia Setelah Penerapan International Financial Reporting Standard (IFRS)

IDRIS, 1521031027 (2019) Pengaruh Loan Loss Provisions dan Kinerja Keuangan Terhadap Manajemen Laba Pada Industri Perbankan di Indonesia Setelah Penerapan International Financial Reporting Standard (IFRS). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak

ABSTRAK Pengaruh Loan Loss Provisions dan Kinerja Keuangan Terhadap Manajemen Laba Pada Industri Perbankan di Indonesia Setelah Penerapan International Financial Reporting Standard (IFRS) Penulis menguraikan dua sudut pandang utama yang mempengaruhi manajemen laba suatu perbankan dimana standar pelaporan keuangan berdasarkan IFRS memberikan bentuk bagaimana laporan keuangan dapat disajikan yakni dari eksternal dan internal. Dari sudut pandang eksternal, yakni kemampuan bank dalam menyediakan cadangan dana kerugian pinjaman dari debitur atau Loan Loss Provisions (LLPs) dan dari sudut pandang internal, yaitu Kinerja Keuangan Bank. Berdasarkan uraian dalam latar belakang masalah di atas, maka ada beberapa permasalahan dalam penelitian ini, yaitu : Bagaimana pengaruh provisi kerugian pinjaman terhadap manajemen laba pada industri perbankan di Indonesia setelah penerapan standar pelaporan International Financial Reporting Standard (IFRS) dan Bagaimana pengaruh kinerja keuangan terhadap manajemen laba pada industri perbankan di Indonesia setelah penerapan standar pelaporan International Financial Reporting Standard (IFRS) Populasi dalam penelitian ini adalah bank umum swasta nasional dan bank pemerintah yang terdaftar di Bank Indonesia periode 2008 – 2015. Proses penyeleksian sampel yang digunakan dalam penelitian ini menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah Laporan Keuangan berupa annual report yang berasal dari website Bank Sentral Indonesia, yaitu situs resmi Bank Indonesia yang mencakup laporan keuangan bank baik bank umum swasta maupun pemerintah antara periode efektif sebelum penerapan IFRS (2008 – 2015) dan setelah penerapan IFRS (2012-2015) yang terdaftar di Bank Indonesia. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara Loan Loss Provisions (LLPs) terhadap praktek manajemen laba (DACt) pada bank umum nasional swasta yang terdaftar di Bank Indonesia. Hasil penelitian ini sejalan dengan penelitian sebelumnya. Tidak terdapat pengaruh antara Non Performing Loan (NPL) terhadap praktek manajemen laba (DACt) pada bank umum nasional swasta yang terdaftar di Bank Indonesia. Hasil penelitian ini sejalan dengan penelitian sebelumnya. Terdapat pengaruh antara Capital Adequacy Ratio (CAR), Return On Asset (ROA), dan Loan Deposit To Ratio (LDR) terhadap praktek manajemen laba (DACt) pada bank umum nasional swasta yang terdaftar di Bank Indonesia. Hasil penelitian ini sejalan dengan penelitian sebelumnya. Keyword : loan loss provisions, kinerja keuangan, manajemen laba, IFRS ABSTRACT Effect of Loan Loss Provisions and Financial Performance on Profit Management in the Banking Industry in Indonesia After the Implementation of International Financial Reporting Standards (IFRS) The author outlines two main points of view that influence earnings management of a bank where financial reporting standards based on IFRS provide a form of how financial statements can be presented, namely from external and internal. From an external point of view, namely the ability of banks to provide loan loss reserve funds from debtors or Loan Loss Provisions (LLPs) and from an internal perspective, namely the Bank's Financial Performance. Based on the description in the background of the problem above, there are several problems in this study, namely: How does the effect of loan loss provision on earnings management in the banking industry in Indonesia after the implementation of reporting standards of International Financial Reporting Standard (IFRS) and How does financial performance affect management profit in the banking industry in Indonesia after the implementation of the reporting standard International Financial Reporting Standard (IFRS) The population in this study were national private commercial banks and government banks registered with Bank Indonesia for the period 2008 - 2015. The process of selecting samples used in this study used purposive sampling. The data used in this study are financial reports in the form of annual reports originating from the website of the Central Bank of Indonesia, namely the official Bank Indonesia site which includes bank financial reports both private and public commercial banks between the effective periods prior to IFRS implementation (2008 - 2015) and after implementation IFRS (2012-2015) registered with Bank Indonesia. The results of the study indicate that there is an influence between Loan Loss Provisions (LLPs) on earnings management practices (DACt) at a national private commercial bank registered with Bank Indonesia. The results of this study are in line with previous research. There is no influence between Non Performing Loans (NPL) on earnings management practices (DACt) at a private national commercial bank registered with Bank Indonesia. The results of this study are in line with previous research. There is an influence between Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Loan Deposit To Ratio (LDR) to earnings management practices (DACt) at private national commercial banks registered with Bank Indonesia. The results of this study are in line with previous research Keywords: loan loss provisions, financial performance, earnings management, IFRS

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: 300 Ilmu sosial, sosiologi & antropologi > 330 Ekonomi
H Ilmu Sosial = Social Sciences > HB Economic Theory
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 188706467 . Digilib
Date Deposited: 08 Jul 2019 04:41
Last Modified: 08 Jul 2019 04:41
URI: http://digilib.unila.ac.id/id/eprint/57693

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