Pengaruh Motif Opportunistic, Signaling, Dan Capital Regulation Terhadap Cadangan Kerugian Penurunan Nilai Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Bank Yang Terdaftar Di Bursa Efek Indonesia)
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Institusion
STIE Indonesia Banking School
Author
Pratama, Boyke Budi
Subject
HD28 Management. Industrial Management
Datestamp
2024-07-18 02:09:18
Abstract :
The objectives of this research is to see management behavior in determining accrual discretion on against loan loss provision. Data used in this research were obtained from bank reportin Bank of Indonesiawebsite. The number of sample for this research is 29 Commercial Banks listed in Indonesia stock exchange This reasearch used positive accounting theory to explain management behavior in accounting practice by seeing agency relation between stakeholder and management in banking industry. In decesion making for discretionary accrual (CKPN), in this reasearch management have three motive; opportunistic, signaling, capital regulation with considered firm size as moderated variable The result of this research shows that net income and actual return as proxy opportunistic and signaling motive not effect the loan loss provision(CKPN)but capital regulation motive has some positive effect with loan loss provision. Total asset as proxy firm size just only moderated signaling motive against loan loss provision Keyword: CKPN, Net Income, Actual Return, CAR, Total Asset
The objectives of this research is to see management behavior in determining accrual discretion on against loan loss provision. Data used in this research were obtained from bank reportin Bank of Indonesiawebsite. The number of sample for this research is 29 Commercial Banks listed in Indonesia stock exchange This reasearch used positive accounting theory to explain management behavior in accounting practice by seeing agency relation between stakeholder and management in banking industry. In decesion making for discretionary accrual (CKPN), in this reasearch management have three motive; opportunistic, signaling, capital regulation with considered firm size as moderated variable The result of this research shows that net income and actual return as proxy opportunistic and signaling motive not effect the loan loss provision(CKPN)but capital regulation motive has some positive effect with loan loss provision. Total asset as proxy firm size just only moderated signaling motive against loan loss provision Keyword: CKPN, Net Income, Actual Return, CAR, Total Asset
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