PENGARUH RASlO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA Dl BANK UMUM SYARIAH (Studi Empiris pada Perusahaan Perbankan Syariah yang Terdaftar di lndonesia periode 2012-2014)

Kamil, Fiandri Gemitri; Herawati, Shinta Dewi

PENGARUH RASlO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA Dl BANK UMUM SYARIAH (Studi Empiris pada Perusahaan Perbankan Syariah yang Terdaftar di lndonesia periode 2012-2014)

dc.contributor.author	Kamil, Fiandri Gemitri
dc.contributor.author	Herawati, Shinta Dewi
dc.date.accessioned	2016-09-08T01:37:50Z
dc.date.accessioned	2019-10-22T01:59:48Z
dc.date.available	2016-09-08T01:37:50Z
dc.date.available	2019-10-22T01:59:48Z
dc.date.issued	2016-03
dc.description.abstract	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).	en_US
dc.identifier.issn	2460-030X
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/7286
dc.publisher	Jurnal Akuntansi, Bisnis dan Ekonomi, Fakultas Ekonomi, Universitas Widyatama	en_US
dc.relation.ispartofseries	;JUN.0178
dc.subject	CAMEL Ratio	en_US
dc.subject	Earning Management	en_US
dc.subject	General lslamic Banks	en_US
dc.title	PENGARUH RASlO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA Dl BANK UMUM SYARIAH (Studi Empiris pada Perusahaan Perbankan Syariah yang Terdaftar di lndonesia periode 2012-2014)	en_US
dc.type	Article	en_US