Faktor-Faktor Yang Mempengaruhi Manajemen Laba

Abstract

Factors Affecting Earnings Management (A Case Study at Sharia Panin Bank). Thesis. Study Program of Islamic Banking, Islamic Banking Department, Faculty of Economics and Business, State Islamic University Syarif Hidayatullah Jakarta, 1438 H / \n2017 AD. \n \nThis study aims to analyze and test the effect of ROA, FDR and Size towards earnings management. This study used a sample of one of the Islamic banking, Sharia Panin Bank during the period 2010-2016. Purposive sampling is used as a method of sample selection in this study. Data analysis method used is multiple linear regression method with EVIEWS 9, at a significance level of 5%. \n \nData collection techniques used in this research are literature survey, literature study or library research, by collecting the data of financial statements of Sharia Panin Bank in the form of its quarterly financial statements which has been interpolated into the monthly financial report for the period of January 2010 to September 2016, published by the Financial Services Authority and the websites of Sharia Panin Bank. \n \nBased on the survey results, it revealed that partially, Return on Assets (ROA), Financing to Deposit Ratio (FDR) and Firm Size (Size) significantly affect Earnings Management at Sharia Panin Bank during the period of 2010- 2016. In addition, the Return on Assets (ROA), Financing to Deposit Ratio (FDR) and Firm Size (Size) also simultaneously have a significant impact on Earnings Management of Sharia Panin Bank in the same period.

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