PengaruhTotal Financing, Non Performing Financing, Earning Before Taxes and Provisions, dan Return on Equity Terhadap Perataan Laba pada Bank Umum Syariah di Indonesia Periode 2010-2014
ABSTRAK
Pengaruh TF (Total Financing), NPF (Non Performing Financing), EBTP
(Earning Before Taxes and Provisions), dan ROE (Return On Equity)
TerhadapPerataan LabaPada Perbankan Syariah Di Indonesia Periode
2010-2014
Penelitian ini bertujuan untuk mengetahui pengaruh total financing, non
performing financing, earning before taxes and provisions, dan return on
equityterhadapperataan laba pada perbankan syariah di Indonesia. Data yang
digunakan dalam penelitian ini adalah data tahunan 2010- 2014 yang
dipublikasikan oleh Bank Indonesia dalam laporan keuangan tahunan bank
syariah. Proses analisis yang dilakukan adalah uji asumsi klasik, dan selanjutnya
dilakukan pengujian hipotesis. Metode statistik yang digunakan adalah regresi
linear berganda.
Berdasarkan hasil penelitian yang didapatkan, menunjukkan bahwa
seluruh variable yaitu TF, NPF, EBTP, dan ROE berpengaruh secara parsial
maupun simultan terhadap Perataan Laba.
Kata Kunci:Total Financing,Non Performing Financing, Earning Before
taxes and Provisions, Return On Equity, dan Perataan Laba.
ii
Universitas Sumatera Utara
ABSTRACT
The Effect of TF( Total Financing), NPF ( Non Performing Financing), EBTP
(Earning Before Taxes and Provisions), and ROE (Return On Equity) To
Income Smoothing on
The Islamic Banks in Indonesia from 2010-2014
This research aim to know the influence of total financing, non performing
financing, earning before taxes and provisions, and return on equity to income
smoothing on the Islamic banks in indonesia. The data used in this research is
annual data 2010 - 2014 publicized by Indonesia’s Bank in annual financial
statement of Islamic banks. Process the analysis of taken is classic assumption
test, and then hereinafter done by a hypothesis examination. Statistical methods
used is doubled linear regression.
Pursuant to get research result, indicating that all variable that is TF, NPF,
EBTP, ROE have an effect on by parsial and simultan to income smoothing.
Keyword :
Total Financing, Non Performing Financing, Earning Before
Taxes and Provisions, Return On Equity and Income
Smoothing.
iii
Universitas Sumatera Utara
Pengaruh TF (Total Financing), NPF (Non Performing Financing), EBTP
(Earning Before Taxes and Provisions), dan ROE (Return On Equity)
TerhadapPerataan LabaPada Perbankan Syariah Di Indonesia Periode
2010-2014
Penelitian ini bertujuan untuk mengetahui pengaruh total financing, non
performing financing, earning before taxes and provisions, dan return on
equityterhadapperataan laba pada perbankan syariah di Indonesia. Data yang
digunakan dalam penelitian ini adalah data tahunan 2010- 2014 yang
dipublikasikan oleh Bank Indonesia dalam laporan keuangan tahunan bank
syariah. Proses analisis yang dilakukan adalah uji asumsi klasik, dan selanjutnya
dilakukan pengujian hipotesis. Metode statistik yang digunakan adalah regresi
linear berganda.
Berdasarkan hasil penelitian yang didapatkan, menunjukkan bahwa
seluruh variable yaitu TF, NPF, EBTP, dan ROE berpengaruh secara parsial
maupun simultan terhadap Perataan Laba.
Kata Kunci:Total Financing,Non Performing Financing, Earning Before
taxes and Provisions, Return On Equity, dan Perataan Laba.
ii
Universitas Sumatera Utara
ABSTRACT
The Effect of TF( Total Financing), NPF ( Non Performing Financing), EBTP
(Earning Before Taxes and Provisions), and ROE (Return On Equity) To
Income Smoothing on
The Islamic Banks in Indonesia from 2010-2014
This research aim to know the influence of total financing, non performing
financing, earning before taxes and provisions, and return on equity to income
smoothing on the Islamic banks in indonesia. The data used in this research is
annual data 2010 - 2014 publicized by Indonesia’s Bank in annual financial
statement of Islamic banks. Process the analysis of taken is classic assumption
test, and then hereinafter done by a hypothesis examination. Statistical methods
used is doubled linear regression.
Pursuant to get research result, indicating that all variable that is TF, NPF,
EBTP, ROE have an effect on by parsial and simultan to income smoothing.
Keyword :
Total Financing, Non Performing Financing, Earning Before
Taxes and Provisions, Return On Equity and Income
Smoothing.
iii
Universitas Sumatera Utara