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PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA

This study aimed to examine the effect of the ratio CAMELS on earnings management practices at banks in Indonesia. This study uses secondary data from the bank's annual financial statements published during 2007 and 2013. The sampling technique used is purposive sampling consisting of 175 annua...

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Main Author: Anifah Nurshofyani
Format: Thesis S2
Language: Bahasa Indonesia
Published: MM UMY 2016
Subjects:
CAMEL ratio, Discretionary Accruals and Earnings Management
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=72093
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id oai:lib.umy.ac.id:72093
recordtype oai_dc
spelling oai:lib.umy.ac.id:720932021-06-16T13:09:20ZPENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIAAnifah NurshofyaniCAMEL ratio, Discretionary Accruals and Earnings ManagementThis study aimed to examine the effect of the ratio CAMELS on earnings management practices at banks in Indonesia. This study uses secondary data from the bank's annual financial statements published during 2007 and 2013. The sampling technique used is purposive sampling consisting of 175 annual financial statements of the 25 sample banks. Earnings management in this study is proxied by discretionary accruals that have been adapted to the characteristics of banking in Indonesia. The determination of the coefficient of earnings management is done with total accruals calculated regression model with Healy and Jones. Testing indicated the presence of earnings management practices conducted by One Sample T-Test and testing the effect of CAMEL ratio to earnings management performed by Multiple Linear Regression Test. Based on the classic assumption test: normality test, multicollinearity, heteroscedasticity test and autocorrelation test indicates that the available data has been qualified. The results showed, on average, there is an indication of earnings management practices at banks in Indonesia. The results by multiple regression test shows for variable CAR and NPL significant negative effect on earnings management practices, while variable OER, ROE, and LDR significant negative effect on earnings management practices at banks in Indonesia.MM UMY2016Thesis S2TES MM 018 2016Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=72093
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic CAMEL ratio, Discretionary Accruals and Earnings Management
spellingShingle CAMEL ratio, Discretionary Accruals and Earnings Management
Anifah Nurshofyani
PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
description This study aimed to examine the effect of the ratio CAMELS on earnings management practices at banks in Indonesia. This study uses secondary data from the bank's annual financial statements published during 2007 and 2013. The sampling technique used is purposive sampling consisting of 175 annual financial statements of the 25 sample banks. Earnings management in this study is proxied by discretionary accruals that have been adapted to the characteristics of banking in Indonesia. The determination of the coefficient of earnings management is done with total accruals calculated regression model with Healy and Jones. Testing indicated the presence of earnings management practices conducted by One Sample T-Test and testing the effect of CAMEL ratio to earnings management performed by Multiple Linear Regression Test. Based on the classic assumption test: normality test, multicollinearity, heteroscedasticity test and autocorrelation test indicates that the available data has been qualified. The results showed, on average, there is an indication of earnings management practices at banks in Indonesia. The results by multiple regression test shows for variable CAR and NPL significant negative effect on earnings management practices, while variable OER, ROE, and LDR significant negative effect on earnings management practices at banks in Indonesia.
format Thesis S2
author Anifah Nurshofyani
author_sort Anifah Nurshofyani
title PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
title_short PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
title_full PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
title_fullStr PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
title_full_unstemmed PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA PADA BANK DI INDONESIA
title_sort pengaruh rasio camel terhadap praktik manajemen laba pada bank di indonesia
publisher MM UMY
publishDate 2016
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=72093
isbn TES MM 018 2016
_version_ 1702752686477148160
score 14.79448

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