Faktor-faktor yang mempengaruhi kualitas laba pada perbankan syariah di Indonesia

Farida, Ida (2013) Faktor-faktor yang mempengaruhi kualitas laba pada perbankan syariah di Indonesia. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Laporan keuangan yang dihasilkan perusahaan selama ini didasari pada akuntansi akrual karena masih relevan dalam pengukuran kinerja keuangan perusahaan. Proses dari dasar akrual memungkinkan adanya perilaku manajer dalam melakukan rekayasa laba guna menaikkan atau menurunkan angka akrual dalam laporan laba rugi. Selama ini diketahui bahwa pada perbankan syariah juga terdapat indikasi praktik manajemen laba. Adanya praktek manajemen laba menyebabkan kualitas laba menjadi tidak bagus. Penelitian ini bertujuan untuk menguji pengaruh struktur modal, pertumbuhan laba, ukuran perusahaan, likuiditas, profitabilitas terhadap kualitas laba pada perbankan syariah di Indonesia.

Penelitian ini menggunakan data sekunder laporan keuangan tahunan perbankan syariah yang dipublikasikan oleh Bank Indonesia selama tahun 2011 dan 2012. Kualitas laba diproksi dengan manajemen laba (discretionary accrual) yang telah disesuaikan dengan karakteristik perbankan. Pengujian pengaruh struktur modal, pertumbuhan laba, ukuran perusahaan, likuiditas, profitabilitas terhadap kualitas laba dilakukan dengan regresi berganda.

Hasil analisis statistik deskriptif menunjukkan bahwa tingkat manajemen laba di perbankan syariah rendah sehingga perbankan syariah dalam penelitian ini memiliki kualitas laba tinggi. Hasil penelitian secara simultan menunjukkan bahwa variabel independen mempunyai pengaruh yang signifikan terhadap kualitas laba. Sedangkan hasil penelitian secara parsial menunjukkan bahwa struktur modal dan likuiditas mempunyai pengaruh negatif tidak signifikan terhadap kualitas laba, pertumbuhan laba dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap kualitas laba, sedangkan profitabilitas mempunyai pengaruh positif signifikan terhadap kualitas laba.

ENGLISH:

The financial statements produced by companies are employing accrual- based accounting because it is relevance to the measurement of company financial performance. The process of accrual basis makes possible to the existence of manager behavior in conducting earnings management in order to increase or decrease the accrual rate in the income statement. It is known that in Islamic banking there was an indication of earnings management practices. The practice of earnings management makes the earnings quality become bad. The objective of this study is to examine the effect of capital structure, earnings growth, company size, liquidity, profitability to the earnings quality in Indonesian Islamic banking.

This study uses secondary data from the annual financial statements of Islamic banking published by Central Bank of Republic Indonesia during 2011 and 2012. Earnings quality is measured by earnings management (discretionary accruals) which has been adapted to the characteristics of banking. The examination of the effect of capital structure, earnings growth, company size, liquidity, profitability to the earnings quality is done by multiple regressions.

The result of descriptive statistical analysis shows earnings management level in Islamic banking is low so earnings quality of Islamic banking is high. The result of simultaneously test shows independent variables have a significant influence on earnings quality. The result of partially test shows that capital structure and liquidity have a non-significant negative effect on earnings quality; earnings growth and firm size have a positive effect but non-significant on earnings quality, while profitability significantly and positively influences the earnings quality.

Item Type: Thesis (Undergraduate)
Supervisor: Oktaviana, Ulfi Kartika
Keywords: Islamic Banking; Discretionary Accrual; Earnings Quality; Capital Structure; Earnings Growth; Company Size; Liquidity; Profitability; Perbankan Syariah; Akrual Diskresioner; Kualitas Laba; Struktur Modal; Pertumbuhan Laba; Ukuran Perusahaan; Likuiditas; Profitabilitas
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150115
Depositing User: Annas Al-haq
Date Deposited: 09 Oct 2015 09:22
Last Modified: 09 Oct 2015 09:22
URI: http://etheses.uin-malang.ac.id/id/eprint/2337

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