PENGARUH IMPLEMENTASI IFRS TERHADAP KUALITAS LABA BANK UMUM DEVISA DI INDONESIA

Fenriawan, Daniel (2012) PENGARUH IMPLEMENTASI IFRS TERHADAP KUALITAS LABA BANK UMUM DEVISA DI INDONESIA. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

The purpose of this study is to find empirical evidence of
relationships between troubled loan, status of the company, earning before
tax and the application of IFRS to the quality of earnings as measured from
the loan loss provisions after the implementation of IFRS either partially or
simultaneously. Object of research are foreign exchange banks that
registered in Bank Indonesia. Model studies using multiple regression.
There are some data that is filtered so the analysis can be run properly.
The results that have been obtained from this research are the loan
charge offs and EBTP significantly and positively related to the loan loss
provisions. Status of the company has positive but not significant relation to
the loan loss provisions. While the difference in non-productive loans and
the application of IFRS have negative but not significant relation to the loan
loss provisions. These results demonstrate the consistency and inconsistency
of some previous studies. In general, the implementation of IFRS improve
the quality of earnings. Suggestions for further research in order to include
industries other than banking or using other variables.
Keywords: IFRS, earnings quality, earnings management, loan loss
provisions, earning before tax, company status, non performing
loan, loan charge off

Tujuan penelitian ini mengetahui bukti empiris hubungan pinjaman
yang bermasalah, status perusahaan, laba sebelum pajak, dan
penerapan IFRS dengan kualitas laba yang diukur dari penyisihan
kerugian pinjaman setelah implementasi IFRS baik secara parsial
maupun simultan. Obyek penelitian adalah bank umum devisa yang
terdaftar di Bank Indonesia. Model penelitian menggunakan regresi
ganda. Ada beberapa data yang difilter agar analisis dapat berjalan
dengan baik. Dari penelitian yang telah dilakukan diperoleh hasil
bahwa pinjaman hapus buku dan EBTP berhubungan positif
signifikan terhadap penyisihan kerugian pinjaman. Status perusahaan
berhubungan positif namun tidak signifikan terhadap penyisihan
kerugian pinjaman. Sedangkan selisih pinjaman tidak produktif dan
penerapan IFRS hubungan negatif namun tidak signifikan terhadap
penyisihan kerugian pinjaman. Hasil ini menunjukkan konsistensi
dan inkonsistensi terhadap beberapa penelitian sebelumnya. Secara
umum, implementasi IFRS meningkatkan kualitas laba. Saran untuk
penelitian selanjutnya agar dapat menyertakan industri-industri lain
selain perbankan atau menggunakan variabel lain.

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	24 May 2021 09:25
Last Modified:	24 May 2021 09:25
URI:	http://untar.idwordpres.com/id/eprint/29609

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