%0 Thesis
%9 Skripsi
%A OKTAFINA DEWI RIAWATI, NIM. 13820179
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2017
%F digilib:27303
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Earning manajement, income smoothing, islamic banks, islamic  accounting, index Eckel’s
%P 120
%T ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PRAKTIK  INCOME SMOOTHING PADA PERBANKAN SYARI’AH DI INDONESIA
%U https://digilib.uin-suka.ac.id/id/eprint/27303/
%X The objectives of this study are to examine whether islamic banks in  Indonesia do earning management with income smoothing through manipulating  the amount of loan loss provisions along with influenced factors. Dependent  variable used in this study is the income smoothing practice variables used in this  study is capital adequacy ratio (CAR), probability (ROA), non performing  financing (NPF) and financing to deposit ratio (FDR).  Object studied in this research is islamic banks which is the Sharia  Commercial Banks registered in the Central bank of Republic Indonesia year  2014-2016. The Sample was selected using purposive sampling method and  obtained seven banks being sampled. Eckel’s koefficient was used as a tool to  identify income smoothing practice. Subsequently performed descriptive statistics  and logistic regression analysis to test each hypothesis.  The result showed that islamic banks do earning management with income  smoothing practice. Furthermore, two independent variables significantly  (positively and negative) affected the dependent variables, and two independent  variabels not significantly.
%Z Sunarsih, SE., M.Si