Pengaruh Non Performing Loan (NPL) Loan To Deposit Ratio (LDR) dan Income Smoothing Terhadap Cadangan Kerugian Penurunan Nilai (CKPN) dengan Kompetensi Komite Audit sebagai Pemoderasi (Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

Abstract

This research aims to determine the effect of non-performing loans, loan to deposit ratio and income smoothing on reserves for impairment losses with the competence of the audit committee as a moderator in banking companies listed on the Indonesian stock exchange for the 2018-2021 period. The data used in this research is secondary data obtained from the Indonesian stock exchange, www.idx.co.id and also the official websites of each related company. The population used in this research was 43 conventional banking companies and the sample used was also 43 companies using a sampling method, namely census sampling, so that the total observations for this research were 172 observations. The results of this research show that non-performing loans and loan to deposit ratio have a significant positive effect on reserves for impairment losses. Income smoothing has no effect on the allowance for impairment losses. Simultaneously, non-performing loans, loan to deposit ratio and income smoothing simultaneously influence reserves for impairment losses. And the competence of the audit committee is unable to moderate the relationship between non-performing loans, loan to deposit ratio and income smoothing on reserves for impairment losses.