FAKTOR – FAKTOR YANG MEMPENGARUHI REKLASIFIKASI ASET PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015

SURYOWATI, DEFANI LUSI (2017) FAKTOR – FAKTOR YANG MEMPENGARUHI REKLASIFIKASI ASET PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT DEFANI LUSI SURYOWATI. Factors that affected accruals earning management, profitability and solvability. Faculty of Economic Universitas Negeri Jakarta. 2017. This study aimed to examine the effect of accrual earnings management, profitability and solvency of the reclassification of the assets in a conventional commercial bank listed on the Stock Exchange from 2013 to 2015 period. This study uses secondary data. The data collected in this study include the financial statement data of a conventional bank. The sample was a conventional commercial bank listed on the Indonesia Stock Exchange (BEI) in the period 2013-2015. Samples were twenty-seven conventional commercial banks have met the criteria purposive sampling in this study. This study used logistic regression analysis to the equation Ln (P / 1-P) = 0.526 - 1,191EM - 10,100ROA - 2,31CAR. The results of this study indicate that accrual earnings management significant negative effect on the reclassification of assets, while profitability is proxied by return on assets (ROA) and solvency proxied by capital adequacy ratio (CAR) has no effect on the reclassification of assets. Variable accrual earnings management, profitability and solvency can explain the reclassification of assets by 9.8% while the rest can be explained by other factors. This study uses three independent variable, is expected to further research can multiply independent variables studied, as well as add years of observation so that they can add to the literature on the factors that influence the reclassification of assets, and can provide research results more accurate and relevant. Keywords: reclassification of assets, management of accrual earnings, ROA,CAR, conventional commercial banks.

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