skripsi- pengaruh kualitas laba terhadap kualitas laba

ABSTRACT

Rindy Nurhafita.20206830
"CAMEL influence on the quality of earnings ratio (Case Study Banks listed in Indonesia Stock Exchange)"
S1, Accounting Department, Faculty of Economics, University Gunadarma, 2010

Banking is a financial institution that (have a function) as financial intermediary in payment traffic. Ensuring the performance of a bank is a foundation of (belief) our customers to do transactions with the bank. Therefore, bank managers must be able to maintain a balance between maintaining adequate liquidity(remurative) achievement, and fulfillment of adequate capital. Levels of corporate performance is measured by using financial ratios contained in the CAMEL (Capital, Asset Quality, Management, Earnings , dan Liquidity, the CAR, NPLs, ROA, ROA and LDR.
In this research we will discuss about the presence or absence of the influence of CAR, NPLs, ROA, ROA, and the LDR of profit growth. Data(that) used in this research is secondary data in the form of financial statements of banks listed on the Indonesia Stock Exchange since the year 2004-2008, and has a comprehensive financial report during the study period.(from) the 28 data(that) available, only 15 banks that meet the criteria for this study. In this research method is a method of analysis used multiple linear regression with SPSS 17.
The results in this research that may in CAR, NPLs, ROA, ROA, and LDR together have an influence on profit growth. But only partially ROA ratios that have an influence on the growth of earnings, while CAR, NPLs, ROA, and the LDR (do) not have a significant impact on profit growth.



Keywords: CAR, NPLs, ROA, ROA, LDR and Earnings Growth.
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Bibliography (2000-2009)