Analisis Pengaruh Kinerja Keuangan terhadap Perataan Laba pada Perusahaan Perbankan Terbuka di Indonesia
DOI:
https://doi.org/10.21512/bbr.v6i1.987Keywords:
banking, income smoothing, Income Smooting IndexAbstract
The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. Income smoothing is a form of earning management wich reflect the banking economic or financial performance result, likes the Non Performance Loan (NPL), Posisi Devisa Neto (PDN), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Return On Assets (ROA). Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.13, year 2011. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. There are eight of go public banking companies listed in BEI in 2008 – 2012 periods that is used as samples, which are selected by purposive sampling. This study has found that there is no the impacts of each independent variables NPL, PDN, LDR, CAR and ROA to the dependent variable Income Smoothing, individually and simultaneously.
Plum Analytics
References
Bank Indonesia. (2011). Surat Edaran Nomor 13/24/DPNP. Penilaian Tingkat Kesehatan Bank Umum.
Budhijono, Fongnawati. (2006). Evaluasi Perataan Laba Pada Industri ManufakturYangTerdaftar di BEI. Akuntabilitas, 6.
Eckle, N. (1981).The Income Smoothing Hypothesis Revisited. Abacus, 17.
Ghozali, I. (2005). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Juniarti, dkk. (2005). Analisa Yang Mempengaruhi Perataan Laba Pada Perusahaan Go Public. Jurnal
Akuntansi dan Keuangan, 7: 148-162.
Poll. V. D. (2004). The Roll of Book Entries in the Income Smoothing Big Bath. University of Petroria. E TD.
Ratnasari, D. (2001). Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan
Manufaktur Yang Tercatat di BEI, 2007 – 2010. Semarang: FE. Universitas Diponegoro.
Retno, S. (2011) .Analisis Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba. Semarang: FE.
Universitas Diponegoro.
Silviana. (2010). Analisis Perataan Laba: Faktor-faktor Yang Mempengaruhi Perataan Laba Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI. (2005-2009). Universitas Gunadarma. Jakarta.
Stolowly dan Breton. (2003). Accounting Manifulating a Literature Reviewed an Proposed Conceptual Framework. University of Colorado at Boulder.
Sugiyono. (2005). Metode Penelitian Bisnis. Bandung: Alfabeta.
Tuty, dkk. (2007). Faktor-Faktor Penentu Indeks Perataan Laba Selama Periode Krisis Ekonomi.
Integrity-Jurnal Akuntansi dan Keuangan, 1(2).
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)