PERBEDAAN PENGARUH DANA PIHAK KETIGA, CAR, LDR DAN
REPUTASI AUDITORTERHADAP PROFITABILITAS BANK SEBELUM DAN PASCA PENERAPAN IFRS
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PERMATASARI, LOKITA
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-06 04:43:32
Abstract :
This study researched the differences influence of third party funds, CAR, LDR and reputation of an auditor against bank profitability before and in the aftermath of the application of IFRS .The purpose of this research is to know the influence of third party funds (DPK) , capital ratio adequacy (CAR) , loan to deposit ratio (LDR), the reputation of an auditor against profitability bank (ROA) as well as for knowing the difference the influence of third party funds , capital ratio adequacy (CAR) , loan to deposit ratio (LDR), the reputation of an auditor against profitability bank (ROA) before and in the aftermath of the application of IFRS . Population in this study use the company during the banking sector national private public foreign exchange have go public listed on the Indonesian stock .While the sample is the bank national private public foreign exchange issued financial report years 2010-14 .Technique the analysis used is linear regression multiple and chow test . The research results show that reputation auditor significant to profitability bank (ROA) before and post IFRS, while funds a third party (DPK), capital adequacy ratio (CAR), loan to deposit ratio (LDR) influential insignificant. The results of the chow shows that there is a difference influence third party funds, CAR, LDR, and reputation of the auditors to profitability bank (ROA) before and after the application of IFRS Keyword : DPK, CAR, LDR, Auditor Reputation, ROA
This study researched the differences influence of third party funds, CAR, LDR and reputation of an auditor against bank profitability before and in the aftermath of the application of IFRS .The purpose of this research is to know the influence of third party funds (DPK) , capital ratio adequacy (CAR) , loan to deposit ratio (LDR), the reputation of an auditor against profitability bank (ROA) as well as for knowing the difference the influence of third party funds , capital ratio adequacy (CAR) , loan to deposit ratio (LDR), the reputation of an auditor against profitability bank (ROA) before and in the aftermath of the application of IFRS . Population in this study use the company during the banking sector national private public foreign exchange have go public listed on the Indonesian stock .While the sample is the bank national private public foreign exchange issued financial report years 2010-14 .Technique the analysis used is linear regression multiple and chow test . The research results show that reputation auditor significant to profitability bank (ROA) before and post IFRS, while funds a third party (DPK), capital adequacy ratio (CAR), loan to deposit ratio (LDR) influential insignificant. The results of the chow shows that there is a difference influence third party funds, CAR, LDR, and reputation of the auditors to profitability bank (ROA) before and after the application of IFRS Keyword : DPK, CAR, LDR, Auditor Reputation, ROA
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