Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2012

Kinerja bank dengan rasio camel terhadap praktik manajemen laba

Jurnal Keuangan dan Perbankan: Volume 16, Nomor 3, September 2012
Journal from JIPTUNMERPP / 2014-03-19 10:06:55
Oleh : Fransina Wattimena, Diploma 3 of Finance and Banking Merdeka University Malang
Dibuat : 2012-09-01, dengan file

Keyword : Discretionary accruals, earnings management, CAMEL

This study aimed to measure the performance of the bank by using camel ratio to earnings management practices. This research objects used cluster Danamon bank Ambon total of 14 samples of banks consisting of 2 banks conventional Danamon and 12 savings and loan business unit Danamon using data for 2006-2011. The result of studies using T test showed that there had no significant effect between the performance of the bank to the practice of earnings management measured using discretionary accruals in Danamon banks. The result by using multiple regression analysis showed that there was a significant negative impact on earnings management practices. Thus cluster Ambon Danamob bank had to use earnings management practices.

Deskripsi Alternatif :

This study aimed to measure the performance of the bank by using camel ratio to earnings management practices. This research objects used cluster Danamon bank Ambon total of 14 samples of banks consisting of 2 banks conventional Danamon and 12 savings and loan business unit Danamon using data for 2006-2011. The result of studies using T test showed that there had no significant effect between the performance of the bank to the practice of earnings management measured using discretionary accruals in Danamon banks. The result by using multiple regression analysis showed that there was a significant negative impact on earnings management practices. Thus cluster Ambon Danamob bank had to use earnings management practices.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.