{"data":{"id":667,"url":"https:\/\/repo.xbbh.net\/items\/667","status":"published","type":"thesis","title":"PENGARUH KUALITAS KREDIT TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI (CKPN)\n\n(Pada PT. Bank Pembangunan Daerah Jawa Barat & Banten Tbk KCP Cililin)","title_alt":null,"abstract":"Penelitian ini dilatarbelakangi oleh Pernyataan Standar Akuntansi Keuangan  (PSAK)  No  55  (Revisi  2006)  mengenai  instrumen  keuangan  : Penyajian   dan   pengungkapan   tanggal   16   Desember   2006,   PBI   nomor\n14\/15\/PBI\/2012 tentang Penilaian Kualitas Aset Bank Umum, dan SE BI nomor No. 15\/28\/DPNP tanggal 31 Juli 2013 Perihal Penilaian Kualitas Aktiva Bank Umum. Penelitian ini bertujuan untuk menguji kualitas kredit terhadap pembentukan cadangan kerugian penurunan nilai pada PT. Bank Pembangunan Daerah Jawa Barat & Banten Tbk, KCP Cililin periode 2013-2015.\n\nData  yang  digunakan  berupa  laporan  keuangan  yang  meliputi  neraca harian, dan data kualitas kredit perkantor cabang. Dengan menggunakan metode deskriptif asosiatif, hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh yang signifikan antara kualitas kredit (NPL) terhadap cadangan kerugian penurunan nilai (CKPN) pada PT. Bank Pembangunan Daerah Jawa Barat & Banten Tbk, KCP Cililin periode 2013-2015.\n\nPengaruh ini dapat dilihat pada hasil koefisien Determinasi (r2) bahwa variabel kualitas kredit (NPL), dapat mempengruhi variabel cadangan kerugian penurunan nilai (CKPN) sebesar 61.5%. sedangkan sisanya 38,5% merupakan pengaruh dari variabel lain yang tidak diteliti.","abstract_alt":null,"creators":[{"role":"author","family_name":"Wibowo","given_name":"Hendro Cahyo","orcid":null,"national_id":"A1021372RT4004"},{"role":"advisor","family_name":"Sukadwilinda","given_name":null,"orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kualitas  Kredit  (NPL)","Cadangan  Kerugian  Penurunan\n\nNilai (CKPN)"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Wibowo, Hendro Cahyo (2019) PENGARUH KUALITAS KREDIT TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI (CKPN)\n\n(Pada PT. Bank Pembangunan Daerah Jawa Barat & Banten Tbk KCP Cililin). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":20690,"sha256":"ad211e996f698f91b43fc63ddccc50d3a9c4d81663ca3624af435bee121bccf1","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/667\/files\/4216\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":27281,"sha256":"13802f24c527684cb189fabf885446f0db81272fd3fe9c56c49b78b4ded90226","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/667\/files\/4217\/DAFTAR_ISI.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":24090,"sha256":"da42bc3d2bbc439d7a91423ff6f365d62527ccd2628522694116e8efdc678e2a","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/667\/files\/4218\/KATA_PENGANTAR.pdf"},{"name":"SCAN_PENGESAHAAN_DAN_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":473751,"sha256":"3a5825cd72e62e6a6f4e0f387c0e284966bcbbfc6153ad24953b8c3fb7f217bd","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/667\/files\/4219\/SCAN_PENGESAHAAN_DAN_PERNYATAAN.pdf"},{"name":"DAFTAR_PUSATAKA.pdf","section":null,"mime_type":"application\/pdf","size":22995,"sha256":"3553b1e764dc051220681b2b95dc7da430442d3c05c0b99265f7236a6645e1bb","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/667\/files\/4220\/DAFTAR_PUSATAKA.pdf"}],"published_at":"2020-07-14T04:20:17+00:00","updated_at":"2026-10-31T06:41:04+00:00"}}