ii 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.
iii 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.
