Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xvi, 83 pages : illustration ; 29 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S63882 | 14-18-325626927 | TERSEDIA |
| No review available for this collection: 20439892 |
Abstract
Penelitian ini bertujuan untuk melihat penggunaan Penyisihan Penghapusan Aktiva Produktif (PPAP) yang digunakan para manajer bank untuk melakukan perataan laba pada bank syariah di Indonesia pada periode 2008-2014. Hal ini dilakukan karena literatur-literatur mengenai perilaku penggunaan PPAP sebagai perataan laba pada bank syariah di berbagai negara hasilnya masih memiliki kecenderungan yang berbeda-beda.
Dengan menggunakan model regresi panel fixed effects, peneliti berhasil menemukan terdapat hubungan positif yang signifikan diantara PPAP dengan laba sebelum pajak dan cadangan yang merupakan proksi dari perataan laba (income smoothing) meskipun bank juga terbukti telah melakukan proses pencadangan yang baik melalui PPAP.
This research aims to see whether Islamic Bank use loan loss provision (LLP) for income smoothing in Indonesia using data from 2008 to 2014. The research is inspired by the mixed results about the utilization of LLP on Islamic Bank in many countries around the world. Using random effects model, researcher finds that there is a significant positive relationship between LLP and earnings before tax and provision (EBTP) which used for the proxy of managerial income smoothing. Additional finding is that the non-performing loan (NPL) is significant affecting the LLP. Showing that one of the main function of LLP to mitigate credit risk is proven.
This research aims to see whether Islamic Bank use loan loss provision (LLP) for income smoothing in Indonesia using data from 2008 to 2014. The research is inspired by the mixed results about the utilization of LLP on Islamic Bank in many countries around the world. Using random effects model, researcher finds that there is a significant positive relationship between LLP and earnings before tax and provision (EBTP) which used for the proxy of managerial income smoothing. Additional finding is that the non-performing loan (NPL) is significant affecting the LLP. Showing that one of the main function of LLP to mitigate credit risk is proven.