ANALISIS PENGARUH KINERJA KEUANGAN DAN TINGKAT SUKU BUNGA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2017-2019

PURWATI, MONI (2022) ANALISIS PENGARUH KINERJA KEUANGAN DAN TINGKAT SUKU BUNGA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2017-2019. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of financial performance and interest rates on earnings management. Earnings management carried out by the company is by proxy discretionary accruals (DA). Then for the measurement of financial performance is measured by CAMEL analysis (Capital, Assets, Management, Earning, Liquidity). Capital aspects include Capital Adequacy Ratio (CAR), asset aspects include Productive Asset Quality (KAP), Management aspects include Net Profit Margin (NPM), earning aspects include Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM) and BOPO, while the liquidity aspect includes Loan to Deposit Ratio (LDR) or Financing To Deposit Ratio (FDR).The criteria for determining the sample in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples used in this study were 10 banking companies listed on the Indonesia Stock Exchange in 2017-2019 which were taken using a purposive sampling technique. Purposive sampling method is a sampling method based on certain criteria. Keywords: Financial Performance, Interest Rates, and Earnings Management. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan tingkat suku bunga terhadap manajemen laba. Manajemen laba yang dilakukan oleh perusahaan adalah dengan proksi discreationary accruals (DA). Kemudian untuk pengukuran kinerja keuangan diukur dengan analisis CAMEL (Capital, Assets, Management, Earning, Liquidity). Aspek capital meliputi Capital Adequacy Ratio (CAR), aspek asset meliputi Kualitas Aktiva Produktif (KAP), aspek Management meliputi Net Profit Margin (NPM), aspek earning meliputi Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM) dan BOPO, sedangkan aspek liquidity meliputi Loan to Deposit Ratio (LDR) atau Financing To Deposit Ratio (FDR). Kriteria penentuan sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 10 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 yang diambil dengan menggunakan teknik purposive sampling. Metode purposive sampling merupakan metode pengambilan sampel yang didasarkan pada kriteria tertentu. Kata Kunci : Kinerja Keuangan, Tingkat Suku Bunga, dan Manajemen Laba.

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 22 066
NIM/NIDN Creators: 43117120056
Uncontrolled Keywords: Kinerja Keuangan, Tingkat Suku Bunga, dan Manajemen Laba.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.1 Organizations/Manajemen Organisasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.2 Plant Management/Manajemen Pabrik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Aug 2022 08:07
Last Modified: 04 Aug 2022 08:07
URI: http://repository.mercubuana.ac.id/id/eprint/66859

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