Browsing by Author "Kamil, Fiandri Gemitri"

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    PENGARUH RASlO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA Dl BANK UMUM SYARIAH (Studi Empiris pada Perusahaan Perbankan Syariah yang Terdaftar di lndonesia periode 2012-2014)
    (Jurnal Akuntansi, Bisnis dan Ekonomi, Fakultas Ekonomi, Universitas Widyatama, 2016-03) Kamil, Fiandri Gemitri; Herawati, Shinta Dewi
    This study aims to demonstrate empirically how much influence the CAMEL ratio : Capital use Capital Adequacy Ratio (CAR), Asset Quality use Non Perfoming Loan (NPL)I Non Pehming Financing (NPF), Management use Net Profit Margin (NPM), Earninguse Retwn on Asset (ROA), Return on Equity (ROE),Net lnterest Margin (NIM)I Net Operating Margin (NOM), andoperational Efticiency Ratio (BOPO), andLiuidity useLoan to Deposit Ratio (LDR)I Financing to Deposit Ratio (FDR) partially and simultaneously to the earning management (accrual discretionary) in general islamic banks listed on lndonesia in the period 2012-2014. The method used in this research is explanatory. The study population was all lslamic Banking on sector General lslamic Banks listed on the Indonesian in the period 2012-2014. The sampling technique used in this research is purposive sampling method the number until much as 11 banks that have met certain criteria that have been adjusted. The analytical method used in this research is panel data analysis. The results showed that in partial Earning(Operationa1 Efficiency Ratio (BOPO) andtiquidity (Financing Deposit Ratio (FDR)) has a significant negative effect on Earning Management(Accrua1 discretionary). While variable Capital (Capital Adequacy Ratio (CAR), Asset Qualrty (Non Perfoming Loan (NPL)I Non Perfoming Financing (NPF), Management (Net Profit Margin (NPM), Earning (Return on Asset (ROA), Return on Equity (ROE),Net Interest Margin (NIM)I Net Operating Margin (NOM) partially do not have significant effect on the Earning Management(Accrua1 discretionary). Simultaneously CAMEL Ratio have a significant influence tb Earning Management(Accrua1 discretionary).