?url_ver=Z39.88-2004&rft_id=1911031049&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+CADANGAN+KERUGIAN+PENURUNAN+NILAI+(CKPN)%0D%0ADAN+PROFITABILITAS+(ROA)+TERHADAP+CAPITAL+ADEQUACY%0D%0ARATIO+(CAR)+PERBANKAN+YANG+TERDAFTAR+DI+OTORITAS+JASA%0D%0AKEUANGAN+(OJK)+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+71&rft.creator=Farhan%2C+Zaki+&rft.subject=006+Metode+komputer+khusus&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=The+aim+of+this+research+is+to+determine+the+influence+of+the+amount+of+CKPN%0D%0Aformed+before+and+after+the+implementation+of+PSAK+71+on+the+capital+of%0D%0Acommercial+banks.+Additionally%2C+this+study+aims+to+ascertain+the+impact+of%0D%0Aprofitability+through+the+ROA+ratio+on+the+enhancement+of+bank+capital+both+before%0D%0Aand+after+the+implementation+of+PSAK+71%2C+and+to+compare+the+differences+in+the%0D%0Alevel+of+bank+capital+through+the+CAR+ratio+before+and+after+the+implementation+of%0D%0APSAK+71.+This+research+employs+purposive+sampling+method+with+a+sample+size+of%0D%0A55+conventional+commercial+banks+listed+in+the+OJK.+Statistically%2C+the+findings+of%0D%0Athis+research+indicate+that+the+formation+of+CKPN+under+PSAK+55+and+PSAK+71%2C%0D%0Awhich+resulted+in+increased+CKPN%2C+does+not+significantly+affect+bank+capital.%0D%0AFurthermore%2C+the+research+results+also+demonstrate+that+bank+ROA+only+influences%0D%0Athe+CAR+ratio+of+banks+when+applying+PSAK+55+and+does+not+significantly+affect%0D%0Athe+enhancement+of+CAR+after+the+implementation+of+PSAK+71+by+the+banks.+Lastly%2C%0D%0Abased+on+the+CAR+ratio%2C+the+findings+of+this+research+indicate+a+significant%0D%0Adifference+in+CAR+ratio+before+and+after+the+implementation+of+PSAK+71.+These%0D%0Aresearch+findings+are+expected+to+assist+bank+management+in+being+more+cautious%0D%0Ain+disbursing+bank+loans+to+mitigate+problematic+loans+and+maintain+CKPN%0D%0Astability.+Consequently%2C+banks+can+maximize+their+profitability.+The+results+of+this%0D%0Aresearch+contribute+to+the+understanding+of+PSAK+71%2C+particularly+the+impact+of%0D%0ACKPN+implementation+on+bank+capital+through+statistical+testing.%0D%0AKeyword%3A+CAR%2C+CKPN%2C+PSAK+71%2C+ROA%0D%0A%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+mengetahui+pengaruh+jumlah+CKPN+yang+dibentuk%0D%0Asebelum+dan+sesudah+penerapan+PSAK+71+terhadap+permodalan+bank+umum.+Selain+itu%2C%0D%0Apenelitian+ini+bertujuan+untuk+mengetahui+pengaruh+dari+profitabilitas+melalui+rasio+ROA%0D%0Aterhadap+peningkatan+modal+bank+baik+sebelum+dan+sesudah+penerapan+PSAK+71.+dan%0D%0Amembandingkan+perbedaan+tingkat+permodalan+bank+melalui+rasio+CAR+sebelum+dan%0D%0Asesudah+penerapan+PSAK+71.+Penelitian+ini+menggunakan+metode+purposive+sampling%0D%0Adengan+jumlah+sampel+sebesar+55+bank+umum+konvensional+yang+terdaftar+di+OJK.+Secara%0D%0Astatistik+temuan+penelitian+ini+menunjukkan+bahwa+pembentukan+CKPN+pada+PSAK+55%0D%0Adan+PSAK+71+yang+berdampak+meningkatkan+CKPN+tidak+berdampak+signifikan+terhadap%0D%0Apermodalan+bank.+Selain+itu%2C+hasil+penelitian+juga+menunjukkan+bahwa+ROA+bank+hanya%0D%0Aberpengaruh+terhadap+rasio+CAR+bank+saat+menerapkan+PSAK+55+dan+tidak+berpengaruh%0D%0Asignifikan+terhadap+peningkatan+CAR+setelah+menerapkan+PSAK+71+bank.+Terakhir%2C%0D%0Aberdasarkan+rasio+CAR%2C+temuan+pada+penelitian+ini+menunjukkan+bahwa+terdapat%0D%0Aperbedaan+yang+signifikan+pada+rasio+CAR+antara+sebelum+dan+sesudah+penerapan+PSAK%0D%0A71.+Hasil+penelitian+ini+diharapkan+dapat+membantu+kepada+manajemen+bank+agar+lebih%0D%0Aberhati+-hati+dalam+menyalurkan+kredit+bank+untuk+memitigasi+kredit+bermasalah+dan%0D%0Amenjaga+stabilitas+CKPN.+Dengan+demikian%2C+bank+dapat+memaksimalkan+profitabilitasnya.%0D%0AHasil+penelitian+ini+adalah+memberikan+kontribusi+terhadap+pemahaman+PSAK+71%2C%0D%0Akhususnya+dampak+penerapan+CKPN+terhadap+permodalan+bank+melalui+uji+statistik.%0D%0AKata+Kunci%3A+CAR%2C+CKPN%2C+PSAK+71%2C+ROA&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-01-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79200%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79200%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79200%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Farhan%2C+Zaki+++(2024)+PENGARUH+CADANGAN+KERUGIAN+PENURUNAN+NILAI+(CKPN)+DAN+PROFITABILITAS+(ROA)+TERHADAP+CAPITAL+ADEQUACY+RATIO+(CAR)+PERBANKAN+YANG+TERDAFTAR+DI+OTORITAS+JASA+KEUANGAN+(OJK)+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+71.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F79200%2F