eprintid: 43564
rev_number: 11
eprint_status: archive
userid: 12259
dir: disk0/00/04/35/64
datestamp: 2021-08-29 11:47:39
lastmod: 2021-08-29 11:47:39
status_changed: 2021-08-29 11:47:39
type: thesis
metadata_visibility: show
creators_name: NOVITA ANGGRAENI, NIM. 17108004068
title: DETERMINAN DISCRETIONARY LOAN LOSS PROVISION PADA PERBANKAN SYARIAH DI INDONESIA
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Discretionary Loan Loss Provision; Pre-managed Earnings; Capital Management; Leverage; Sharia Supervisory Board; Concentration Ownership; Institutional Ownership
note: ROSYID NUR ANGGARA PUTRA, S. Pd., M. Si.
abstract: This research is a quantitative associative study that aims to examine the effect of the pre-managed earnings, capital management, leverage, sharia supervisory board, concentration ownership, and institutional ownership variables on earnings management proxied by the discretionary loan loss provision. The research object used in this study was 12 Islamic banks registered with the Financial Services Authority (OJK) for the period 2015-2019 and selected through purposive sampling technique. The data analysis technique used panel data regression analysis using the help of software program e-views version 11. The results of this study indicate that pre-managed earnings, leverage, concentration ownership, and institutional ownership do not affect the discretionary loan loss provision. In addition, the shariah supervisory board variable and the capital management variable have a positive effect on the discretionary loan loss provision.
date: 2021-06-04
date_type: published
pages: 135
institution: FAKULTAS EKONOMI DAN BISNIS
department: UIN SUNAN KALIJAGA YOGYAKARTA
thesis_type: skripsi
thesis_name: other
citation:   NOVITA ANGGRAENI, NIM. 17108004068  (2021) DETERMINAN DISCRETIONARY LOAN LOSS PROVISION PADA PERBANKAN SYARIAH DI INDONESIA.  Skripsi thesis, FAKULTAS EKONOMI DAN BISNIS.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/43564/1/17108040068_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/43564/2/17108040068_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf