Analisis Pengaruh Tingkat Kesehatan Bank Terhadap Kualitas Laba Dengan Pendekatan Resiko Pada Bank Bumn Di Indonesia

Oktayanti, Ni Kadek Ayu; Murtanto, Murtanto

doi:10.25105/jat.v3i1.4912

Cited by 5 publications

(9 citation statements)

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“…According to Bank Indonesia regulations, operating efficiency is measured by BOPO. The operational cost ratio is used to calculate the bank's efficiency and competence in carrying out operations (Oktayanti and Murtanto, 2016).…”

Section: Methodsmentioning

confidence: 99%

“…Any increase in bank operating costs but not matched by an increase in bank operating income will result in reduced operating profit, which will reduce earnings. Earnings management carried out by banks is increasingly intensive in the opposite direction to the level of efficiency (BOPO), where banks that have an efficiency (BOPO) value higher than the minimum requirements of Bank Indonesia tend to be more intensive in practising earnings management and vice versa (Oktayanti and Murtanto, 2016).…”

Section: Effect Of Efficiency On Earnings Qualitymentioning

confidence: 99%

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Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Valdiansyah

Murwaningsari

2022

AJAR

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PurposeDiscretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange.Design/methodology/approachThis study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test.FindingsThe results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations.Research limitations/implicationsFurther research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted.Practical implicationsThis study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking.Originality/valueThe significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.

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Section: Methodsmentioning

confidence: 99%

Section: Effect Of Efficiency On Earnings Qualitymentioning

confidence: 99%

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Valdiansyah

Murwaningsari

2022

AJAR

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“…Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio keputusan (Fricilia & Lukman, 2017). Lebih lanjut, melalui pengelolaan bank yang baik dan sehat juga diharapkan dapat menjaga kepercayaan masyarakat (Oktayanti & Murtanto, 2016).…”

Section: Iis Putri Astutiunclassified

Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah

Astuti

Jasman

2022

Study of Accounting

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This study aims to examine the impact of financing to deposit ratio (FDR), capital adequacy ratio (CAR), and operating cost ratio (BOPO) on earnings management in islamic banks for the period 2014-2019. There are eight islamic banks as the research sample through purposive sampling method. The data used was the annual report data obtained from the official website of each bank. The data analysis technique used was multiple linear regression. The results of the study showed that financing to deposit ratio has no effect on earnings management, capital adequacy ratio has a significant and positive effect on earnings management, and operating cost ratio has a significant and positive effect on earnings management. These results provide empirical evidence that there are earnings management practices in islamic banks.

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“…Pengukuran kualitas laba dalam penelitian ini menggunakan model Beaver & Engel (1996) yang memproksikan kualitas laba melalui discretionary accruals khusus industri perbankan, sebagaimana digunakan oleh Oktayanti & Murtanto (2016) Analisis statistika deskriptif digunakan untuk menganalisis data dengan mendeskripsikan data yang dikumpulkan dengan tujuan memberikan gambaran lebih lanjut mengenai data yang diambil. Analisis statistik deskriptif memberikan gambaran atau deskripsi suatu data yang dilihat dari standar deviasi, nilai rata-rata (mean), nilai maksimum, nilai minimum dan modus.…”

Section: Metode Penelitianunclassified

Nilai Perusahaan Dan Kualitas Laba Perbankan: Analisis Berdasarkan Karakteristik Enterprise Risk Management Dan Komite Audit

Aldilla

2020

Proc Work Pap Ser Manag

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This reseasch aims to find emphirical evidence related to characteristics of Enterprise Risk Management (ERM) and Audit Committee’s gender diversity on earnings quality and firm value. The research methode is a descriptive-analytic using cross-sectional data. The research population is a banking institution listed on the Indonesia Stock Exchange between 2016-2018. The sampling technique is purposive sampling with a total sample of 120 data. The variables used are ERM disclosure, the number of female audit committees, firm value and earnings quality (proxied by discretionary accruals). The results showed that gender diversity in the audit committee has a positive and significant impact on the firm’s value but not on earnings quality; likewise, the ERM characteristics are not significant to earnings quality nor firm value.

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Analisis Pengaruh Tingkat Kesehatan Bank Terhadap Kualitas Laba Dengan Pendekatan Resiko Pada Bank Bumn Di Indonesia

Cited by 5 publications

References 0 publications

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio, dan Operating Cost Ratio terhadap Manajemen Laba di Perbankan Syariah

Nilai Perusahaan Dan Kualitas Laba Perbankan: Analisis Berdasarkan Karakteristik Enterprise Risk Management Dan Komite Audit

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