This study aims to compare the credit risk and profitability of banks in Indonesia. For this, the descriptive-quantitative method is used. The sample collection is based on the purposive sampling method. The study involved 71 Indonesian banks listed on the Indonesian Stock Exchange and Financial Services Authority, both conventional and Sharia. The research data are secondary data that include published results of quarterly financial reports of both conventional and sharia banks obtained from the website of the Financial Services Authority or the official websites of banks. The profitability of banks in making profit is measured by the Return on Assets ratio. The method of analysis used is the paired sample t-test. The results show significant differences in nonperforming loans (NPL) before and after the COVID-19 pandemic in conventional banking. However, there is no significant difference in Sharia banking. Moreover, there is no significant difference in profitability before and after the new normal implementation. This study provides empirical evidence that Indonesia’s banking restructuring policies to anticipate the impact of COVID-19 did not work optimally. The study is expected to help bank managers and the Financial Services Authority as a basis for evaluating the implementation of government policies to restructure the banking system.
This study aims to examine the effect of corporate strategy on earnings management with financial performance and audit quality as moderating variables. This study adopts the concept proposed by Miles and Snow in determining company strategy. The proxies for business strategy are the number of employees to total sales (EMPSAL), the capital expenditure ratio to total assets (CAPTA), and the dividend payout ratio (DPR). Financial performance is proxied by return on assets (ROA), auditor size measures audit quality, and discretionary accruals measure earnings management. The sample was determined using a purposive sampling method, and a sample of 16 companies was obtained with 80 observations. Companies grouped by prospector and defender strategies were analyzed using cluster analysis. Data analysis was carried out using moderated regression analysis (MRA). The results shows that a company's strategy affects earnings management, and that firm performance and auditor quality can moderate the relationship between corporate strategy and earnings management.
is a novel that keeps being reprinted until now and remains on the top ten netizenbased Indonesian best novels of GoodReads list. In addition, it also has its place among recommended novels for student literary appreciation as announced by Badan Standar Nasional Pendidikan. Earlier studies on the novel have been mostly related to the moral aspects, and there was no discussion on the presence of colonial discourse in the novel. This qualitative research was based on postcolonial approach and offered an alternative reading of the novel using Said's contrapuntal reading method through recontextualization and revelation of power relation from the perspective of the main characters in the novel. Since Said's method allows the polyphonic dimensions of a text, contradictions, narratives and their counter narratives to be recognized and elaborated simultaneously as juxtaposed elements in the text, it was found that there is a colonial narrative operating in the text. The method also enabled the exposure of the muted, underplayed dimensions of the subjugation which is curiously related to the indistinct colonial subject experiences found in the text.
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