PENGARUH IMPLEMENTASI IFRS TERHADAP KUALITAS LABA BANK UMUM DEVISA DI INDONESIA

Fenriawan, Daniel (2012) PENGARUH IMPLEMENTASI IFRS TERHADAP KUALITAS LABA BANK UMUM DEVISA DI INDONESIA. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

The purpose of this study is to find empirical evidence of relationships between troubled loan, status of the company, earning before tax and the application of IFRS to the quality of earnings as measured from the loan loss provisions after the implementation of IFRS either partially or simultaneously. Object of research are foreign exchange banks that registered in Bank Indonesia. Model studies using multiple regression. There are some data that is filtered so the analysis can be run properly. The results that have been obtained from this research are the loan charge offs and EBTP significantly and positively related to the loan loss provisions. Status of the company has positive but not significant relation to the loan loss provisions. While the difference in non-productive loans and the application of IFRS have negative but not significant relation to the loan loss provisions. These results demonstrate the consistency and inconsistency of some previous studies. In general, the implementation of IFRS improve the quality of earnings. Suggestions for further research in order to include industries other than banking or using other variables. Keywords: IFRS, earnings quality, earnings management, loan loss provisions, earning before tax, company status, non performing loan, loan charge off Tujuan penelitian ini mengetahui bukti empiris hubungan pinjaman yang bermasalah, status perusahaan, laba sebelum pajak, dan penerapan IFRS dengan kualitas laba yang diukur dari penyisihan kerugian pinjaman setelah implementasi IFRS baik secara parsial maupun simultan. Obyek penelitian adalah bank umum devisa yang terdaftar di Bank Indonesia. Model penelitian menggunakan regresi ganda. Ada beberapa data yang difilter agar analisis dapat berjalan dengan baik. Dari penelitian yang telah dilakukan diperoleh hasil bahwa pinjaman hapus buku dan EBTP berhubungan positif signifikan terhadap penyisihan kerugian pinjaman. Status perusahaan berhubungan positif namun tidak signifikan terhadap penyisihan kerugian pinjaman. Sedangkan selisih pinjaman tidak produktif dan penerapan IFRS hubungan negatif namun tidak signifikan terhadap penyisihan kerugian pinjaman. Hasil ini menunjukkan konsistensi dan inkonsistensi terhadap beberapa penelitian sebelumnya. Secara umum, implementasi IFRS meningkatkan kualitas laba. Saran untuk penelitian selanjutnya agar dapat menyertakan industri-industri lain selain perbankan atau menggunakan variabel lain.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 24 May 2021 09:25
Last Modified: 24 May 2021 09:25
URI: http://repository.untar.ac.id/id/eprint/29609

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