PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA DI BANK UMUM SYARIAH

DARIAH, SITI (2015) PENGARUH RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA DI BANK UMUM SYARIAH. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to find out the effect of CAMEL ratio toward the earning management practics in Public Islamic Bank. Camel ratio was proxied by 5 financial ratio namely CAR, RORA, ROA, NPM, and LDR while the earning management was proxied by discretionary accruals. The sample use in this research was Public Islamic Bank enlisted in Bank Indonesian in 2009-2013 consisting 10 banks. The sampling method was purposive sampling. The date used were the annual report published in 2009-2013. The test of ratio of CAR, RORA, ROA, NPM, and LDR toward the earning management practice was by multiple linear regression. Of the rest results found empirical evidence that RORA significant negative effect toward the earning management practice in Public Islamic Bank.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing : Hadi Pramono, SE. MSi. Ak.
Uncontrolled Keywords: Public Islamic Bank, Earning Management, Discretionary Accruals, CAMEL Ratio, CAR, RORA, ROA, NPM, LDR
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 10 Jul 2017 04:00
Last Modified: 10 Jul 2017 04:00
URI: http://repository.ump.ac.id/id/eprint/2509

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