YUDIARTO, EKO (2011) PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA DIPERBANKAN (Studi pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yang Terdaftar di bank Indonesia). Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
This research is performed on order to test the influence of the variable Capital
Adequacy Ratio (CAR), Net Interest Margin (NIM), Non performing Loan (NPL), Biaya
Operasional/Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Giro Wajib
Minimum (GWM) toward Earnings management.
Methodology research as the sample used purposive sampling, sample was accured 11
Bank Umum Syariah (BUS) & Unit Usaha Syariah (UUS). Data analysis with multi liniear
regression of ordinary least square and hypotheses test used tstatistic and F-statistic at level of
significance 5%, a clasic assumption examination which consist of data normality test,
multicolinearity test, hetersoskedasticity test and autocorrelation test is also being done to test
the hypotheses.
During research period show as variabel and data research was normal distributed.
Based on test, multicolinearity test, hetersoskedasticity test and autocorrelation test classic
assumption deviation has no founded, this indicate that the available data has fulfill the
condition to use multi linear regression model. This result of research show that variable Capital
Adequancy Adequancy (CAR), Net Interest Margin (NIM), Non Performing Loan (NPL), Loan to
Deposit Ratio (LDR), dan Giro Wajib Minimum (GWM) did not influence Earnings management.
Biaya Operasional/Pendapatan Operasional (BOPO) positive significant influence toward
Earnings management. Prediction capability from these five variable toward Earnings
management is 17,4% where the balance 82,6% is affected to other factor which was not to be
entered to research model.
Key words : Earnings Management, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM),
Non Performing Loan (NPL), Biaya Operasional/Pendapatan Operasional (BOPO),
Loan to Deposit Ratio (LDR), and Giro Wajib Minimum (GWM).
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Muji Isambina |
| Date Deposited: | 25 Jan 2017 04:43 |
| Last Modified: | 25 Jan 2017 04:43 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11076 |
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