PENGARUH FINANCING TO DEPOSIT RATIO, PERATAAN LABA, DAN JUMLAH KOMITE AUDIT TERHADAP KUALITAS LABA BANK SYARIAH PERIODE 2013-2017

HAFIDA, RANI (2019) PENGARUH FINANCING TO DEPOSIT RATIO, PERATAAN LABA, DAN JUMLAH KOMITE AUDIT TERHADAP KUALITAS LABA BANK SYARIAH PERIODE 2013-2017. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research intended to know the factors which influence earnings quality of Islamic Banks. Variables used in this research are financing to deposit ratio, income smoothing, and numbers of audit committee as independent variables and earnings quality as dependent variable. Sample collection using purposive sampling method from financial statements publication of Islamic Banks period 2013-2017. Research method using multiple linear regression analysis. The results are financing to deposit ratio, and income smoothing have unsignificantly negative relations to earnings quality of Islamic Banks, and numbers of audit Committee has significantly negatif relation to earnings quality of Islamic Banks. Increase in financing to deposit ratio, makes uncollectible receivables risks bigger otherwise income smoothing shows Company’s operational ineffectivity decrease earnings quality of Islamic Banks. Unless, the numbers of audit committee reflected earnings quality of Islamic Banks not good or the Islamic Banks are facing loss risks. And simultaneously those three factors influence Islamic Bank’s earnings quality. Keywords: financing to deposit ratio, income smoothing, numbers of audit committee, earnings quality, Islamic bank Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas laba bank syariah. Variabel yang digunakan dalam penelitian ini adalah FDR, perataan laba, dan jumlah komite audit sebagai variabel independen dan kualitas laba sebagai variabel dependen. Pengumpulan sampel menggunakan metode purposive sampling yaitu melalui laporan keuangan publikasi perbankan syariah periode 2013-2017. Metode penelitian menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu FDR, dan perataan laba berpengaruh negatif tidak signifikan terhadap kualitas laba bank syariah, dan jumlah komite audit berpengaruh negatif signifikan terhadap kualitas laba bank syariah. Tingginya financing to deposit ratio meningkatkan risiko piutang tidak tertagih sedangkan perataan laba mencerminkan tidak efektifnya operasional bank mengakibatkan turunnya kualitas laba bank syariah. Disisi lain, banyaknya jumlah komite audit mencerminkan kualitas laba bank syariah tidak baik atau bank syariah tersebut sedang menghadapi risiko kerugian. Sedangkan secara simultan ketiga faktor tersebut mempengaruhi kualitas laba bank syariah. Kata kunci: financing to deposit ratio, perataan laba, jumlah komite audit, kualitas laba, bank syariah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 843
Call Number: SE/32/19/229
NIM/NIDN Creators: 43216110235
Uncontrolled Keywords: financing to deposit ratio, perataan laba, jumlah komite audit, kualitas laba, bank syariah
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 26 Jun 2019 09:51
Last Modified: 28 Sep 2022 01:45
URI: http://repository.mercubuana.ac.id/id/eprint/49171

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