?url_ver=Z39.88-2004&rft_id=1911031041&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=+%0D%0AKOMPARASI+PENGARUH+CADANGAN+KERUGIAN+PENURUNAN+NILAI%0D%0ADAN+CAPITAL+ADEQUACY+RATIO+TERHADAP+RISIKO+KREDIT+MACET+%0D%0A+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+71++&rft.creator=Al+%2C+Kindi+Ridwan+Roni&rft.subject=330+Ekonomi&rft.description=+%0D%0AThis+study+aims+to+find+out+whether+there+are+differences+in+the+value+of+NonPerforming%0D%0ALoans%0D%0A(NPL)%0D%0Abefore%0D%0Aand%0D%0Aafter%0D%0Athe%0D%0Aimplementation%0D%0Aof%0D%0APSAK%0D%0A71%0D%0Aand%0D%0Ato%0D%0A%0D%0Aanalyze%0D%0A%0D%0Athe+effect+of+Allowance+for+Impairment+Losses+(CKPN)+and+Capital%0D%0AAdequacy+Ratio+(CAR)+on+Non-Performing+Loans+(NPL)+before+and+after%0D%0Aimplementation+of+PSAK+71.+The+change+in+method+by+using+the+forward+looking%0D%0Aconcept+is+expected+to+enhance+the+banking+prudential+principles+in+extending%0D%0Acredit.+Changes+in+the+method+for+establishing+CKPN+also+increased+the+value+of%0D%0ACKPN+by+almost+two+times.+This+study+used+a+sample+of+50+Conventional%0D%0ACommercial+Bank+Banking+companies+registered+with+the+Financial+Services%0D%0AAuthority+(OJK)+for+the+2012-2013+and+2020-2021+periods%2C+while+data+collection%0D%0Awas+carried+out+using+the+literature+study+method+followed+by+discussion+and%0D%0Aanalysis.+The+results+of+the+study+showed+that+there+were+significant+differences+in%0D%0Athe+NPL+values+before+and+after+the+implementation+of+PSAK+71.+Furthermore%2C%0D%0Athis+study+shows+that+the+application+of+PSAK+71+during+the+pandemic+represented%0D%0Aby+the+CKPN+and+CAR+variables+was+still+lacking+in+explaining+the+NPL+variable%0D%0Acompared+to+the+application+of+PSAK+55.+%0D%0A%0D%0AKeyword+%3A+PSAK+71%2C+Allowance+for+Impairment+Losses+%2C+Non+Performing+Loan+%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APenelitian+ini+memiliki+tujuan+dalam+mengetahui+apakah+ada+perbedaan+nilai+Non%0D%0APerforming+Loan+(NPL)+sebelum+dan+sesudah+penerapan+PSAK+71+dan%0D%0Amenganalisis+pengaruh+Cadangan+Kerugian+Penurunan+Nilai+(CKPN)+dan+Capital%0D%0AAdequacy+Ratio+(CAR)+terhadap+Non+Performing+Loan+(NPL)+sebelum+dan%0D%0Asesudah+Penerapan+PSAK+71.+Perubahan+metode+dengan+menggunakan+konsep%0D%0Aforward+looking+ini+diharapkan+dapat+meningkatkan+prinsip+kehati-hatian%0D%0Aperbankan+dalam+menyalurkan+kredit.+Perubahan+metode+pembentukan+CKPN%0D%0Ajuga+meningkatkan+nilai+CKPN+hampir+dua+kali+lipat.+Penelitian+ini+menggunakan%0D%0Asampel+50+perusahaan+Perbankan+Bank+Umum+Konvensional+yang+terdaftar+di%0D%0AOtoritas+Jasa+Keuangan+(OJK)+periode+2012-2013+dan+2020-2021%2C+sedangkan%0D%0Apengumpulan+data+dilakukan+dengan+metode+studi+pustaka+yang+dilanjutkan%0D%0Adengan+pembahasan+dan+analisis.+Hasil+penelitian+menunjukkan+bahwa+terdapat%0D%0Aperbedaan+yang+signifikan+pada+nilai+NPL+sebelum+dan+sesudah+penerapan+PSAK%0D%0A71.+Lebih+lanjut+pada+penelitian+ini+menunjukkan+penerapan+PSAK+71+pada+masa%0D%0Apandemi+yang+diwakili+oleh+variabel+CKPN+dan+CAR+masih+kurang+dalam%0D%0Amenjelaskan+variabel+NPL+dibandingkan+dengan+penerapan+PSAK+55.+%0D%0A%0D%0AKata+Kunci+%3A+PSAK+71%2C+Cadangan+Kerugian+Penurunan+Nilai+%2C+Non+Performing+Loan+%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2023-03-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70797%2F1%2F01.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70797%2F3%2F03.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70797%2F2%2F02.%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Al+%2C+Kindi+Ridwan+Roni++(2023)++KOMPARASI+PENGARUH+CADANGAN+KERUGIAN+PENURUNAN+NILAI+DAN+CAPITAL+ADEQUACY+RATIO+TERHADAP+RISIKO+KREDIT+MACET+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+71.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70797%2F