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Analisis Rasio Keuangan dan Good Corporate Governance Terhadap Income Smoothing Perbankan Syariah Di Indonesia (Studi Kasus Pada Bank Umum Syariah Periode 2014 2019)

ABSTRACT This study aims to understand the impact of return on assets, financing to deposit ratio, non performing financing, net profit margin, and good corporate governance on Income Smoothing in Islamic Commercial Banks in Indonesia. The population in this study is Islamic Commercial Bank in Indonesia in 2014 2019. The sampling method used was a purposive sampling method and that smoothing practices. They performed descriptive statistic and logistic regression analysis to test each hypothesis. The result showed that Islamic banks do earning management with income smoothing. Variables return on assets, financing to deposit ratio, non performing financing, net profit margin and audit committee has no effect on Income Smoothing have no effect on income smoothing. Keywords: Earning Management, Income Smoothing, ROA, FDR, NPF, NPM, GCG.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.1 WIN a 23
Penerbit
SUKOHARJO : Perbankan Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 107 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.1
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Perbankan Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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