| dc.contributor.advisor | NUGRAHENI,PENI | |
| dc.contributor.author | RIADY, YUDHA KUSUMA | |
| dc.date.accessioned | 2018-01-15T03:53:56Z | |
| dc.date.available | 2018-01-15T03:53:56Z | |
| dc.date.issued | 2017-12-22 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16780 | |
| dc.description | Penelitian ini bertujuan menguji income smoothing menggunakan penyisihan penghapusan aktiva produktif (PPAP) pada perbankan syariah Di Indonesia. Sampel penelitian ini adalah bank-bank syariah Di Indonesia periode 2010-2013. Variabel dependen dalam penelitian ini adalah PPAP dan variable independen adalah pembiayaan, non performing finance (NPF), earning before tax (EBT) dan dewan pengawas syariah (DPS). Analisis data menggunakan regresi berganda.
Hasil penelitian yang telah dilakukan, dengan menggunakan data yang terdistribusi normal, tidak terdapat multikolinearitas, tidak terjadi autokorelasi dan tidak adanya heterokedastisitas, maka disimpulkan. Total pembiayaan berpengaruh positif terhadap income smoothing. Non performing financing (NPF) tidak berpengaruh terhadap income smoothing. Earning before tax (EBT) berpengaruh positif terhadap income smoothing. Dewan pengawas syariah (DPS) berpengaruh negatif terhadap income smoothing. | en_US |
| dc.description.abstract | This study aims to examine income smoothing using loan loss provision (PPAP) in islamic banking in Indonesia. The sample of this research is sharia banks in Indonesia period 2010-2013. Dependent variable in this research is PPAP and independent variable is financing, non performing finance (NPF), earning before tax (EBT) and sharia supervisory board (DPS). Data analysis using multiple regression.
The result of the research has been done, using normal distributed data, there is no multicolinearity, no autocorrelation and no heterokedastisitas, then concluded. Total financing has a positive effect on income smoothing. Non performing financing (NPF) has no effect on income smoothing. Earning before tax (EBT) has a positive effect on income smoothing. Sharia supervisory board (DPS) has a negative effect on income smoothing. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | income smoothing, loan loss provision, sharia bank. income smoothing , penyisihan penghapusan aktiva produktif (PPAP), bank syariah | en_US |
| dc.title | FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERBANKAN SYARIAH DI INDONESIA | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2013) | en_US |
| dc.type | Thesis
SKR
F E
888 | en_US |
