The purpose of this paper is to substantiate the determinants of Indonesian banking profitability before and during the COVID-19 pandemic. Return on assets (ROA), return on equity (ROE), and net interest margin (NIM) were used to measure banking profitability. The research population is 43 banks listed on the Indonesia Stock Exchange in 2020. Purposive sampling has been used to determine the research sample. The criteria are banks issued annual reports during the observation period (2019–2020). The data collection method used is documentation. Data analysis techniques used are descriptive analysis methods and multiple regression analysis. The results of the study indicate that banks experienced a decrease in profitability during the pandemic compared to before the pandemic. ROA before the pandemic was 0.82 and dropped to 0.62 during the pandemic; ROE from 1.76 to 1.32; and NIM became 4.79 from 4.91. Other results show that only Capital Adequacy Ratio CAR and Non-performing Loans (NPL) can determine bank profitability (ROA and ROE) significantly, both before and during the pandemic (the coefficient is –0.112 and –4.856 for CAR; –0.977 and –0.913 for NPL). CAR and NPL influence profitability negatively. Meanwhile, size and liquidity are not able to significantly influence profitability of Indonesian banking (ROA, ROE, and NIM). Bank management that can control NPL well will have a significant impact on profitability. Acknowledgment We thank to Faculty of Economics and Business Universitas Diponegoro for the funding of research and publication.
This study aimed to describe the level of student engagement in online and face-to-face learning. This study also aimed to describe learning innovations created by lecturers by utilizing existing features on Google workspace. Finally, this study offers suggestions for using Google Workspace in accounting learning to improve student engagement. Quantitative and qualitative descriptive research was conducted by observing the experiences of students and lecturers during post-pandemic face-to-face learning. Questionnaires, observations, and interviews were used to gather data. The data analysis method used was quantitative and qualitative descriptive analysis. The results of the study indicated that there was no lack of student engagement in face-to-face learning. Lecturers had utilized the features on Google workspace but not optimally. Google's most frequently used service features were Google Classroom, YouTube, and Google Drive. Meanwhile, Google site, Jamboard and podcasts were the services that were rarely used. Lecturers could utilize google docs, google sheets, and google slides for accounting learning so that student engagement could increase significantly. This feature required students to actively collaborate to complete assignments because lecturers could monitor activities carried out by students in real time.
Purpose This study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism. Design/methodology/approach This study uses panel regression models with year and industry-fixed effects. It uses financial and market data from the communication and energy sectors of 24 countries, encompassing 1,946 firms and 5,838 firm-year observations. Findings The study reveals that conservatism is a rational response to risk. However, in the presence of higher ambiguity where uncertainty exceeds firm control and outcomes become unpredictable, management reduces conservative accounting practices. Robustness tests support the validity of these findings across different institutional frameworks, agency risks, sample selection and heterogeneity. Research limitations/implications This study contributes to the existing literature by exploring the contrasting effects of risk and ambiguity on accounting conservatism. It enhances the understanding of how various institutional factors influence the asymmetric recognition of bad news compared to good news under conditions of uncertainty. Practical implications By understanding the role of accounting conservatism in responding to uncertainties, regulators can develop more informed and effective policies that align with the dynamic nature of business environments. Originality/value This research provides novel and original ideas suggesting that the change in accounting conservatism is contingent upon the firms’ ambiguity or risk.
Purpose : The banking industry faced significant challenges during the COVID-19 pandemic. Banking performance is being scrutinized for interested parties to evaluate future business projections. The purpose of this study is to analysis the profitability of Indonesian banks during the COVID-19 pandemic and to investigate what factors influence the profitability. Method : This research is quantitative research and uses panel data. The research sample is a banking company listed on the Indonesia Stock Exchange with a two-year observation period (2020-2021), that is, during the COVID-19 pandemic. There are 49 banks and unbalanced panel data obtained from 97-unit analysis. Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin are all used to measure banking profitability (NIM). The documentation method was used to collect data. The data was analyzed using descriptive statistics and multiple regression analysis with random effect model. Findings : The result indicate that only NPL has a significant negative effect on ROA and ROE, according to the findings. Meanwhile, even though it is negative, CAR has a significant impact on ROA and ROE. The effects of size and liquidity on ROA and ROE were not significant. Similarly, there is no significant evidence of size, liquidity, CAR, or NPL on the Indonesian banking NIM. It can be concluded that only NPL and CAR have a significant impact on Indonesian banking profitability. Novelty : The novelty in this paper is an analysis of banking profitability in Indonesia during the COVID-19 pandemic (2020-2021) and a study of the factors that influence it. Unbalanced data panel regression with random effect model was used to analyze the data. Keywords : Profitability; Return on Assets; Return on Equity; Net Interest Margin; Non-Performing Loan
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