ANALISIS MANAJEMEN LABA PADA BANK UMUM
SYARIAH DAN BANK UMUM KONVENSIONAL
DI INDONESIA DENGAN PREDIKTOR RGEC
PERIODE 2012-2017
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
RAMADHAN, NUR FADILLAH
Subject
Akuntansi Keuangan
Datestamp
2022-07-08 09:56:56
Abstract :
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah masih ada atau tidaknya pengaruh metode RGEC yang diproksikan dengan Non Performing Financing/Loan (NPF/NPL), Finacing/Loan to Deposit Ratio (FDR/LDR), Good Corporate Governance (GCG), Net Operating/Interest Margin (NOM/NIM) dan Capital Adequacy Ratio (CAR) pada bank umum syariah dan bank umum konvensional terhadap manajemen laba di Indonesia periode 2012-2017. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan analisis regresi data panel (Fixed Effect Method) dengan EViews 8.0. Sampel ditentukan berdasakan purposive sampling, dengan jumlah sampel sebanyak enam bank umum syariah dan enam bank umum konvensional sehingga total observasi dalam penelitian ini sebanyak tujuh puluh dua observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui website masing masing bank. Hasil penelitian membuktikan secara simultan metode RGEC pada bank umum syariah dan RGEC bank umum konvensional berpengaruh signifikan terhadap manajemen laba, sedangkan secara parsial hanya CAR pada bank umum konvensional yang berpengaruh negatif signifikan terhadap manajemen laba dengan nilai koefiesien sebesar -0.000639. Kata Kunci : RGEC, Manajemen Laba, NPF, NPL, FDR, LDR, GCG, NOM,NIM, dan CAR ABSTRACT This study aims to determine whether or not the influence of the RGEC method is proxied by Non-Performing Financing / Loan (NPF / NPL), Finacing / Loan to Deposit Ratio (FDR / LDR), Good Corporate Governance (GCG), Net Operating / Interest Margin (NOM / NIM) and Capital Adequacy Ratio (CAR) in Islamic banks and conventional commercial banks for earnings management in Indonesia for the 2012-2017 period. This study uses a quantitative approach, which is measured by panel data regression analysis (Fixed Effect Method) with EViews 8.0. The sample was determined based on purposive sampling, with a total sample of six sharia commercial banks and six conventional commercial banks so that the total observations in this study were seventy-two observations. The data used in this study is secondary data. Data collection techniques use documentation methods through each bank's site. The results of the study proved simultaneously the RGEC method in Islamic commercial banks and RGEC of conventional commercial banks had a significant effect on earnings management, while partially only CAR in conventional commercial banks had a significant negative effect on earnings management with a coefficient value of -0.000639. Keywords : RGEC, Earnings Management, NPF, NPL, FDR, LDR, GCG, NOM, NIM, and CAR
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah masih ada atau tidaknya pengaruh metode RGEC yang diproksikan dengan Non Performing Financing/Loan (NPF/NPL), Finacing/Loan to Deposit Ratio (FDR/LDR), Good Corporate Governance (GCG), Net Operating/Interest Margin (NOM/NIM) dan Capital Adequacy Ratio (CAR) pada bank umum syariah dan bank umum konvensional terhadap manajemen laba di Indonesia periode 2012-2017. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan analisis regresi data panel (Fixed Effect Method) dengan EViews 8.0. Sampel ditentukan berdasakan purposive sampling, dengan jumlah sampel sebanyak enam bank umum syariah dan enam bank umum konvensional sehingga total observasi dalam penelitian ini sebanyak tujuh puluh dua observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui website masing masing bank. Hasil penelitian membuktikan secara simultan metode RGEC pada bank umum syariah dan RGEC bank umum konvensional berpengaruh signifikan terhadap manajemen laba, sedangkan secara parsial hanya CAR pada bank umum konvensional yang berpengaruh negatif signifikan terhadap manajemen laba dengan nilai koefiesien sebesar -0.000639. Kata Kunci : RGEC, Manajemen Laba, NPF, NPL, FDR, LDR, GCG, NOM,NIM, dan CAR ABSTRACT This study aims to determine whether or not the influence of the RGEC method is proxied by Non-Performing Financing / Loan (NPF / NPL), Finacing / Loan to Deposit Ratio (FDR / LDR), Good Corporate Governance (GCG), Net Operating / Interest Margin (NOM / NIM) and Capital Adequacy Ratio (CAR) in Islamic banks and conventional commercial banks for earnings management in Indonesia for the 2012-2017 period. This study uses a quantitative approach, which is measured by panel data regression analysis (Fixed Effect Method) with EViews 8.0. The sample was determined based on purposive sampling, with a total sample of six sharia commercial banks and six conventional commercial banks so that the total observations in this study were seventy-two observations. The data used in this study is secondary data. Data collection techniques use documentation methods through each bank's site. The results of the study proved simultaneously the RGEC method in Islamic commercial banks and RGEC of conventional commercial banks had a significant effect on earnings management, while partially only CAR in conventional commercial banks had a significant negative effect on earnings management with a coefficient value of -0.000639. Keywords : RGEC, Earnings Management, NPF, NPL, FDR, LDR, GCG, NOM, NIM, and CAR
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