MODEL PENDETEKSIAN MANAJEMEN LABA PADA INDUSTRI PERBANKAN PUBLIK DI INDONESIA DAN PENGARUHNYA TERHADAP KINERJA PERBANKAN
ABSTRACT: The purpose of this
research is to know the most appropriate model to detect earnings management at
public banking industry in Indonesia and to analyze wether discretionary
accruals with specific model influences company performance. Accounting data
are collected from the ICMD (Indonesian Capital Market Directory) and/or annual financial statements which are
provided by the Center capital market reference (PRPM) of Jakarta Stock Exchange.Diagnostic
test was performed before data are analyzed using multiple regression model.
Result of the diagnostic test shows autocorrelation that was corrected. The
first and the second null hypothesis of this research were rejected. Specific accrual model is a precise model and
it directs to account that is managed by banking manager. The specific
discretionary accrual influences equity market value. It means banking performance
was influenced by level of specific discretionary accrual and PPAP. If value of
specific discretionary accrual and PPAP are large so asset quality and
performance banking industry are good.
Keywords: Specific discretionary accrual, Equity market
value, PPAP (Allowance for losses on earnings assets)
Penulis: Rahmawati
Kode Jurnal: jpmanajemendd070026
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