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