Lestari, Wahyuni Suci Dwi (2012) Analisis Pengaruh Rasio CAR, PPAP, NIM Dan LDR Terhadap Indikasi Terjadi Manajemen Laba Pada Bank Umum Yang Listing Di Bei Periode 2006-2010. Other thesis, STIE Bank BPD Jateng.
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M.12.12. Wahyuni Suci D.L. 1M.08.1235.pdf Download (2MB) |
Abstract
The Purpose of this research is to knowing and analyze the influence of CAR (capital adequancy ratio), PPAP (allowance earning assets), NIM (net interest margin), and LDR (loan to deposit ratio) to an indication of the case Earnings Management. This research use documentary method from ICMD and annual reports of bank companies. The population are commercial banks that listing on Indonesia Stock Exchange in the period 2006-2010. The number of sample that examines after passed the purposive sampling phase is 16 banks. Analyze technique to use in this research is Multiple Linear Regression Analysis which was preceded by Classic Assumption . In addition, the hypothesis test used was the t-test statistic. The result of this research shows that CAR have significant negative influence to an indication of the case earnings management significantly on 0,001, PPAP have significant positive influence to an indication of the case earnings management significantly 0,000, while NIM ignificantly 0,052 has not negative significant influence to an indication of the case earnings management, and LDR significantly 0,280 have negative influence but not too significant to an indication of the case earnings management in the commercial banks. Determination coefficient (adjusted R square) was about 0,414 or 41,4 percent. This case showed that 41,4 percent an indication of the case earnings management was influenced by both CAR, PPAP, NIM, and LDR. Whereas the remainder about 58,6 percent influenced by other factors out of research model.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | CAR, PPAP, NIM, LDR, Earnings Management, Commercial Banks. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 20 Feb 2024 07:46 |
| Last Modified: | 20 Feb 2024 07:46 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1767 |
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