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NOVITA Senja Kartika SENJA KARTIKA
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Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN GO PUBLIC TAHUN 2007-2011 SENJA KARTIKA, NOVITA Senja Kartika
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the influence of financial perform towards earnings management in bank companies. Financial perform measure with Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) as a proxy of financial perform. This study use documentary method from ICMD and financial statements of bank companies. The analysis method of this research using multiple regression. This study use data from bank companies from Bursa Efek Indonesia (BEI) in 2007 until 2011. Sample of this study are 26 bank companies. Based on this study, the result indicates NIM has significant relationship in earnings management. CAR, NPL, ROA and LDR can’t give significant effect to the earnings management.Keywords: CAR, NPL, ROA, NIM, LDR, earnings management
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