UI - Skripsi Membership :: Kembali

UI - Skripsi Membership :: Kembali

Analisis pengaruh tipe diskresi akuntansi pada loan loss provision terhadap kedisiplinan risiko perbankan di ASEAN = The effect anaysis of accounting discretion type of loan loss provision to the discipline of bank risk taking in ASEAN

Mazmur Binsar Hamonangan Asido Tamiang; Viska Anggraita, supervisor; Elok Tresnaningsih, examiner; Rini Yulius, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015)

 Abstrak

[ABSTRAKbr
Penelitian ini menganalisis pengaruh tipe diskresi akuntansi yang
dilakukan manajemen bank atas LLP terhadap kedisiplinan risiko perbankan di
ASEAN. Pada pendekatan ex-ante market discipline, bank akan disiplin terhadap
risiko dengan menyesuaikan leverage. Risiko sebenarnya dari aset pinjaman
adalah nilai NPL, sehingga setelah dianalisis melalui pengujian statistik terhadap
sampel bank yang terdaftar di pasar modal di ASEAN, penulis menyimpulkan
bahwa tipe forward-NPL akan menyebabkan kedisiplinan risiko bank meningkat.
Akan tetapi, perilaku manajemen yang menggunakan tujuan income smoothing
dalam menentukan nilai LLP, menyebabkan informasi risiko yang disajikan bank
tidak relevan. Oleh karena itu, tipe smoothing menyebabkan kedisiplinan risiko
bank menurun.;This research will analyze the effect of accounting discretion type that is
done by the management on LLP to the discipline of bank risk-taking in ASEAN.
Using ex-ante approach, a bank will discipline itself in the face of an increase of
risk by decreasing the leverage. . The real risk level of a loan is actually shown on
the amount of future non-performing loan (NPL), so, after analyzing the sample of
banks listing in ASEAN countries’ stock market, the writer concluded that the
forward-NPL type will cause the discipine of bank risk-taking better. . In contrast,
the untrue information that prepared by the management will deteriorate the
effectiveness of market discipline, if they use income smoothing to book the
amount of LLP, so that the smoothing type will cause the discipline of bank risktaking
worse., This research will analyze the effect of accounting discretion type that is
done by the management on LLP to the discipline of bank risk-taking in ASEAN.
Using ex-ante approach, a bank will discipline itself in the face of an increase of
risk by decreasing the leverage. . The real risk level of a loan is actually shown on
the amount of future non-performing loan (NPL), so, after analyzing the sample of
banks listing in ASEAN countries’ stock market, the writer concluded that the
forward-NPL type will cause the discipine of bank risk-taking better. . In contrast,
the untrue information that prepared by the management will deteriorate the
effectiveness of market discipline, if they use income smoothing to book the
amount of LLP, so that the smoothing type will cause the discipline of bank risktaking
worse.]

 File Digital: 1

Shelf
 S59146-Mazmur Binsar Hamonangan Asido Tamiang Damanik.pdf :: Unduh

LOGIN required

 Metadata

Jenis Koleksi : UI - Skripsi Membership
No. Panggil : S59146
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xi, 86 pages: illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
S59146 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20412427
Cover