PENGGUNAAN SEKURITAS TERSEDIA UNTUK DIJUAL DALAM MANAJEMEN LABA DAN MANAJEMEN RASIO KECUKUPAN MODAL

  • wulandari sungkowo
Keywords: Earnings Management, Capital Adequacy Ratio, Available for Sale - Securities

Abstract

The purpose of this study is to examine whether Indonesian bankings practice earning and capital adequacy ratio management using available for sale- securities. Samples were 30 banks selected by purposive sampling method from conventional banking companies listed in Indonesia Stock Exchange during the observation period 2011-2013. This study use two multiple linear regression models. The first model is about to detect bank manager use available for sale-securities to manage earning. Meanwhile, the second model is about to detect bank manager use available for sale-securities to manage capital adequacy ratio. The results of this study indicate that manager using available for sale-securities to manage earnings. However, manager doesn't use available for sale-securities to manage capital adequacy ratio. These findings indicate that managers use  sale of available for sale securities to manage earning in bank.

References

Buku:
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan SPSS. Semarang: Universitas Diponegoro.
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Artikel Jurnal:
Barth, Marie E et al. 2014. “Bank Earnings and Regulatory Capital Management using Available for Sale Securities”. SSRN Journal.
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Tesis:
Oosterbosch, Renick van. 2009. Earnings Management in the Banking Industry: The consequences of IFRS implementation on discretionary use of loan loss provisions. Master thesis of the master Accounting Auditing & Control at Erasmus University Rotterdam.

Sumber Rujukan dari Website:
Peraturan Bank Indonesia. September 2006. Implementasi Base II di Indonesia. Direktorat Penelitian dan Pengaturan Perbankan. Jakarta.
Peraturan Bank Indonesia Nomor 15/ 12 /PBI/2013 tentang Kewajiban Penyediaan Modal Minimum Bank Umum. From http://www.ojk.go.id/banking-bi-rule-id, 27 Oktober 2014. Jakarta.
Pernyataan Standar Akuntansi Keuangan No. 55 (Revisi 2011). Instrumen Keuangan: Pengakuan dan Pengukuran. Dewan Standar Akuntansi Keuangan-Ikatan AkuntanIndonesia. Jakarta
Published
2024-10-25
How to Cite
sungkowo, wulandari. (2024). PENGGUNAAN SEKURITAS TERSEDIA UNTUK DIJUAL DALAM MANAJEMEN LABA DAN MANAJEMEN RASIO KECUKUPAN MODAL. PRISMAKOM, 22(1), 28-35. https://doi.org/10.54918/prismakom.v22i2.121
Section
Articles