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, author

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