Analisis Manajemen Laba Melalui Discretionary Loan Loss Provision Studi pada Bank di Indonesia Tahun 2010-2015

Naufal I Pradipta, Bowo Setiyono, S. E., M. Com., Ph.D

2017 | Tesis | S2 MANAJEMEN (MM) JAKARTA

INTISARI Tren pertumbuhan laba perbankan di Indonesia selama tahun 2010-2015 memperlihatkan nilai yang positif. Sehingga, kondisi ini menggambarkan kinerja bank yang positif selama periode tersebut. Bagi manajemen, kinerja menjadi faktor penting dalam pengukuran pencapaian mereka dalam periode tertentu karena umumnya kinerja akan sejalan dengan insentif yang mereka terima. Perbedaan tujuan pemegang saham dengan manajemen menyebabkan timbulnya konflik agensi. Konflik agensi akan timbul jika pencapaian manajemen tidak sesuai dengan ekpektasi pemegang saham. Konsekuensinya akan timbul praktik manajemen laba. Di perbankan praktik manajemen laba dilakukan dengan Discretionary loan loss provision dengan tujuan melakukan income smoothing karena manajemen cenderung untuk menghindari fluktuasi laba yang signifikan yang berdampak kepada pancapaian kinerja manajemen. Penelitian ini bertujuan untuk melakukan analisis terhadap praktik manajemen laba dalam bentuk discreationay loan loss provision dengan pendekatan kinerja, modal dan group bisnis terjadi di perbankan di Indonesia selama periode 2010-2015. Metode pengumpulan data dengan menggunakan data sekunder perbankan yang terpublish pada database Bank Scope. Pengolahan data menggunakan aplikasi statistik untuk melakukan regresi linear terhadap variabel Discretionary loan loss provision, efisiensi, group bisnis, capital adequacy ratio, dan earning before tax and provision serta variabel kontrol lainnya. Berdasarkan hasil penelitian ini bahwa faktor - faktor manajemen laba seperti efisiensi, capital adequacy ratio dan earning before tax and provision memiliki pengaruh terhadap Discretionary loan loss provision. Selanjutnya, penelitian mendalami adanya perbedaan perilaku manajemen laba pada variabel capital adequacy ratio dan group bisnis terhadap manajemen laba dalam bentuk income increasing dan income decreasing.

ABSTRACT The trend of banking profit growth in Indonesia during 2010-2015 shows a positive result. Thus, this condition describes the positive performance of the bank during the period. For management, the performance is an important factor in measuring their achievement in a particular period because it will be in line with incentives they received. Differences in shareholder objectives with management may lead to agency conflicts. The agency conflict will arise if management's achievement is not in line with the shareholder's expectation. The consequence will arise the earnings management practice. In the banking practice, earnings management are conducted by using discretionary in recognition of loan loss provision with the purpose of perform income smoothing. Management tends to avoid significant profit fluctuations that impact to the achievement of management performance. The purpose of this research is to analyze earnings management practices in the form of discreationay loan loss provision with performance approach, capital management, and business group occurs in banking in Indonesia during 2010-2015. Data collection methods using secondary banking data are published in the Bank Scope database. Data processing uses statistical application to perform linear regression on variable Discretionary loan loss provision, efficiency, business group, capital adequacy ratio, and earnings before tax and provision and other control variables. Based on the results of this study that factors such as profit management efficiency, capital adequacy ratio and earnings before tax and provision have an influence on Discretionary loan loss provision. Furthermore, the study examines the differences in earnings management behavior on capital adequacy ratio variables and business groups on earnings management in the form of income increasing and income decreasing. Keywords: Earning management, discreatinary loan loss provision, efficiency, capital adequacy ratio, capital buffer, business group, earning before tax and provision, performance

Kata Kunci : Manajemen laba, discreatinary loan loss provision, efisiensi, capital adequacy ratio, capital buffer, group bisnis, earning before tax and provision, kinerja