Analisis Pengaruh Kinerja Keuangan terhadap Perataan Laba pada Perusahaan Perbankan Terbuka di Indonesia

Authors

  • Pariang Siagian Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v6i1.987

Keywords:

banking, income smoothing, Income Smooting Index

Abstract

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.

Dimensions

Plum Analytics

Author Biography

Pariang Siagian, Bina Nusantara University

Accounting Department

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

2015-05-29
Abstract 1451  .
PDF downloaded 2071  .