Izzati, Jauharotul (2022) Analisis atas faktor-faktor yang mempengaruhi cadangan kerugian penurunan nilai sebelum dan sesudah penerapan PSAK 71. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Cadangan kerugian penurunan nilai dari kegiatan pembiayaan yang dilakukan oleh bank memiliki peranan penting dalam menjaga kinerja perbankan, stabilitas sistem keuangan, dan pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis dan menemukan bukti empiris faktor-faktor yang mempengaruhi cadangan kerugian penurunan nilai sebelum dan sesudah penerapan PSAK 71. Faktor-faktor yang mempengaruhi cadangan kerugian penurunan nilai dalam penelitian ini yaitu pinjaman yang diberikan oleh bank, kredit bermasalah, dan pendapatan bunga. Penelitian dilakukan pada bank umum konvensional yang tercatat di Bursa Efek Indonesia dalam kurun waktu penelitian 2016-2020. Penelitian ini menggunakan purposive sampling diperoleh 42 sampel bank dan 181 observasi. Pengujian hipotesis menggunakan analisis regresi berganda. Penelitian ini menunjukan pinjaman yang diberikan oleh bank berpengaruh negatif terhadap cadangan kerugian penurunan nilai, kredit bermasalah dan pendapatan bunga berpengaruh positif terhadap cadangan kerugian penurunan nilai, penerapan PSAK 71 mempengaruhi tingkat kenaikan jumlah cadangan kerugian penurunan, serta tidak ada perbedaan pengaruh pinjaman yang diberikan oleh bank, kredit bermasalah, dan pendapatan bunga terhadap cadangan kerugian penurunan nilai pada periode sebelum dan sesudah penerapan PSAK 71./Loan loss provisions from financing activities carried out by banks has a vital role in maintaining banking performance, financial system stability, and economic growth. This study aims to analyze and find empirical evidence of the factors that affect loan loss provisions before and after the application of PSAK 71. The factors that affect loan loss provisions in this study are loans, nonperforming loans, and gross interest income. The study was conducted on conventional commercial banks listed on the Indonesia Stock Exchange within the research period of 2016-2020. This study uses purposive sampling obtained 42 samples of banks and 181 observations. Hypothesis in this research are tested using multiple regression analysis. This study shows that loans provided by banks have a negative effect on loan loss provisisons, non-performing loans and gross interest income have a positive effect on loan loss provisions, the implementation of PSAK 71 affects the rate of increase in the amount of loan loss provisions, meanwhile there is no difference in the effect of loans, nonperforming loans, and gross interest income against loan loss provisions in the period before and after the implementation of PSAK 71.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | cadangan kerugian penurunan nilai; pinjaman yang diberikan oleh bank; kredit bermasalah; pendapatan bunga; PSAK 71 | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | JAUHAROTUL IZZATI | ||||||||
Date Deposited: | 19 Jul 2022 06:35 | ||||||||
Last Modified: | 19 Jul 2022 06:35 | ||||||||
URI: | http://repository.uph.edu/id/eprint/48816 |
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