?url_ver=Z39.88-2004&rft_id=1811031001&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+CADANGAN+KERUGIAN+PENURUNAN+NILAI+SEBELUM+DAN+SETELAH+PENERAPAN+PSAK+71+DAN+PENGARUHNYA+TERHADAP+LABA+PADA+PERBANKAN+YANG+TERDAFTAR+DI+OTORITAS+JASA+KEUANGAN&rft.creator=++HIRDA+RAKASTINA++PUTRI+%2C+1811031001&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+perbandingan+CKPN+sebelum+dan+setelah+penerapan+PSAK+71+dan+pengaruhnya+terhadap+laba+perbankan.+Populasi+dalam+penelitian+ini+adalah+Bank+Umum+konvensional+yang+terdaftar+di+Otoritas+Jasa+Keuangan+tahun+2011+%E2%80%93+2020+dengan+sampel+sebanyak+46+perbankan.+Analisis+data+dalam+penelitian+ini+dilakukan+menggunakan+independent+Sample+t-Test+dan+regresi+linear+berganda.+Berdasarkan+hasil+uji+independent+Sample+t-Test+pada+penelitian+ini+menunjukkan+bahwa+terdapat+perbedaan+signifikan+pada+variabel+CKPN+sebelum+dan+setelah+penerapan+PSAK+71.+Berdasarkan+uji+regresi+linear+berganda+pada+peneltian+ini+menunjukkan+bahwa+terdapat+pengaruh+negatif+dan+signifikan+pada+CKPN+pasca+penerapan+PSAK+71+terhadap+laba.%0D%0A%0D%0AKata+Kunci+%3A+Laba%2C+Cadangan+Kerugian+Penurunan+Nilai+(CKPN).%0D%0A%0D%0AThis+study+aims+to+analyze+the+comparison+of+CKPN+before+and+after+the+application+of+PSAK+71+and+its+effect+on+banking+profits.+The+population+in+this+study+is+conventional+commercial+banks+registered+with+the+Financial+Services+Authority+in+2011+%E2%80%93+2020+with+a+Sampel+of+46+banks.+Data+analysis+in+this+study+was+conducted+using+independent+Sample+t-Test+and+multiple+linear+regression.+Based+on+the+results+of+the+indepedent+Sampel+t-test+in+this+study%2C+it+showed+that+there+were+significant+differences+in+the+CKPN+variables+before+and+after+the+application+of+PSAK+71.+Based+on+the+multiple+linear+regression+test+in+this+research%2C+it+shows+that+there+is+a+negative+and+significant+effect+on+CKPN+after+the+application+of+the+PSAK+71+on+earnings.%0D%0A%0D%0AKeywords%3A+Earnings%2C+Allowance+for+Impairment+Losses+(CKPN).%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-05-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F63213%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F63213%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F63213%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++HIRDA+RAKASTINA+PUTRI+%2C+1811031001++(2022)+ANALISIS+PERBANDINGAN+CADANGAN+KERUGIAN+PENURUNAN+NILAI+SEBELUM+DAN+SETELAH+PENERAPAN+PSAK+71+DAN+PENGARUHNYA+TERHADAP+LABA+PADA+PERBANKAN+YANG+TERDAFTAR+DI+OTORITAS+JASA+KEUANGAN.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F63213%2F