Pengaruh Rasio Camel terhadap Praktik Manajemen Laba di Bank Umum Syariah Indonesia Periode 2016-2019
DOI:
https://doi.org/10.30651/jms.v7i1.11665Abstract
Abstract
           This research aims to determine the influence of CAMEL ratio to profit management practices in Indonesian Islamic commercial banks for 2016-2019. This study uses independent variables: Capital Adequacy Ratio, Return On Asset, Non-Performing Financing, Financing to Deposit Ratio, and Ratio of Operating Expenses to Operating Expenses. Profit management at Islamic commercial banks is used as a dependent variable. The population in this research is all Islamic commercial banks registered with the Financial Services Authority from 2016 to 2019. The study used data from 13 Islamic commercial banks with a study period of 4 years, and the sample used in the study amounted to 53. The analytical method used in this study is multiple regression panel data processed with Eviews 10 and Microsoft Excel. The results showed that CAR and FDR did not affect profit management practices while ROA, NPF, and BOPO had on profit management at Islamic commercial banks in Indonesia.
Keywords: CAR, ROA, NPF, FDR, BOPO, Profit Management.
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Abstrak
           Penelitian ini bertujuan untuk mengetahui pengaruh rasio CAMEL terhadap praktik manajemen laba di bank umum syariah Indonesia periode 2016-2019. Penelitian ini menggunakan variabel independen yaitu Capital Adequacy Ratio, Return on Asset, Non-Performing Financing, Financing to Deposite Ratio, dan Rasio Biaya Operasional terhadap Beban Operasional. Manajemen laba pada bank umum syariah digunakan sebagai variabel dependen. Populasi dalam peneilitian ini adalah seluruh bank umum syariah yang terdaftar di Otoritas Jasa Keuangan pada periode 2016 sampai dengan 2019. Penelitian ini menggunakan data dari 13 bank umum syariah dengan masa penelitian 4 tahun dan sampel yang digunakan dalam penelitian ini berjumlah 53. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi berganda yang diolah dengan Eviews 10 dan Microsoft Excel. Hasil penelitian menunjukkan bahwa CAR dan FDR tidak berpengaruh terhadap praktik manajemen laba sedangkan ROA, NPF, dan BOPO terhadap manajemen laba pada bank umum syariah di Indonesia.
Kata Kunci: CAR, ROA, NPF, FDR, BOPO, Manajemen Laba.Downloads
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