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SOFIA PRIMA DEWI
Faculty Of Economics, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Manajemen

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Faktor-Faktor Yang Mempengaruhi Discretionary Loan Loss Provisions Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Sofia Prima Dewi; Eveline Eveline
Jurnal Manajemen Vol. 21 No. 3 (2017): October 2017
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v21i3.261

Abstract

The purpose of this study was to obtain empirical evidence about the effect of earnings before tax and provisions, the quality of voluntary disclosure, needs for external financing, other alternatives to earnings management, and firm size to discretionary loan loss provisions in banking companies listed in Indonesia Stock Exchange. The samples used were 26 banking companies listed in Indonesia Stock Exchange during 2011-2013. Data analysis was performed with the aid of a software program Statistical Product and Service Solutions (SPSS) for Windows version 20. The results showed that earnings before tax and provisions have an influence on discretionary loan loss provisions, while the quality of voluntary disclosure, needs for external financing, other alternatives to earnings management, and firm size does not have any influence on discretionary loan loss provisions.
Co-Authors Eveline Eveline I Cenik Ardana JEFFRY SETIADY CHANDRA Kelselyn Kelselyn KENI KENI Merry Susanti Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Venny Gunawan YUNIARWATI YUNIARWATI