Pengaruh risk based capital terhadap earnings management dengan good corporate governance sebagai variabel moderasi pada industri perbankan di Indonesia (Studi Empiris Pada Industri Perbankan Periode 2011-2013)
| Main Authors: | Ira Geraldina, Chairani |
|---|---|
| Format: | Book |
| Terbitan: |
STIE Indonesia Banking School
, 2015
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| Subjects: | |
| Online Access: |
http://lib.ibs.ac.id:80/index.php?p=show_detail&id=3197 http://lib.ibs.ac.id:80/images/docs/cover_ibs.jpg.jpg |
Daftar Isi:
- The purposes of this study are to determine the use of loan loss provision for earnings management then implications for bank credit risk. Especially we analyze how changes in discretionary risk based capital affects earnings management. Our samples are Indonesian Banks that listing in Indonesian Stock Exchange. We used data pooled from 2011 through 2013 (24 banks). The main findings are: (1) Discretionary Risk Based Capital no effect on Earnings Management (2) Good Corporate Governance cannot lower Earnings Management practices through Discretionary Risk Based Capital. The final conclusion are IFRS PSAK 50/55 (2006) and Basel II generally evidence to improve in bank’s financial report quality.