DETERMINAN DISCRETIONARY LOAN LOSS PROVISION PADA PERBANKAN SYARIAH DI INDONESIA

Novita Anggraeni, NIM.: 17108040068 (2021) DETERMINAN DISCRETIONARY LOAN LOSS PROVISION PADA PERBANKAN SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

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