PENGARUH LOAN TO DEPOSIT RATIO, KUALITAS AUDIT, KEPEMILIKAN TERKONSENTRASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BANK KONVENSIONAL (Studi Empiris Perbankan Indonesia Periode 2013 - 2017)
| Main Authors: | Oktapianti, Septi, Eddy, Suranta |
|---|---|
| Format: | Thesis NonPeerReviewed Archive |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/19649/1/Skripsi%20Septi%20Oktapianti.pdf http://repository.unib.ac.id/19649/ |
Daftar Isi:
- This study aims to provide empirical evidence that there is the influence of loan to deposit ratio, quality audit, concentration ownership, and firm size of earnings management in conventional banks. Discretionary loan loss provision was used to determine earnings management practices. The theory used in this research is the agency theory. The sample of this research is 30 banking sector companies listed in Indonesian Stock Exchange 2013 – 2017. The data used in this study is secondary data obtained from the financial data at website web.idx.id. Data collection method using purposive sampling technique. Data analysis was performed with multiple regression analysis using SPSS version 20. The result of this study showed that earnings management in the banking industry audited by public accounting office that’s affiliate with Big-4 is lower than the banking industry audited by public accounting office that’s affiliate with Non-Big 4. The result of this also showed that earnings management in the banking industry has concentration ownership is greater than the banking industry that doesn’t has concentration ownership. The next, result this research is showed that loan to deposit ratio and firm size has no effect on earnings management in the banking industry on Indonesian.