Financial Distress of Registered Banking in Indonesia STOCK Exchange: Review of the Good Corporate Governance Aspect and Banking Performance

Kurniasih, Wiwip Wilevy dan Augustina

doi:10.24018/ejbmr.2021.6.2.832

Cited by 5 publications

(9 citation statements)

References 12 publications

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“…This is in line with (Idawati and Wardhana, 2021), which concluded that liquidity does not Jurnal Akuntansi/Volume 27, No. 03, September 2023: 505-524 DOI: http://dx.doi.org/10.24912/ja.v27i3.1701 519 put significant pressure on managers but is different from the research of (Wilevy and Kurniasih, 2021), which states that liquidity puts substantial pressure on managers. The results of this study imply that liquidity did not put pressure on banks to commit fraud before the COVID-19 pandemic, so liquidity cannot be an indicator in building anti-fraud programs in banks.…”

Section: Discussionmentioning

confidence: 85%

“…In that case, the liquidity pressure is getting more significant because of the emergence of a crisis due to a pandemic that reduces the level of banking liquidity, such as an increase in the number of credit defaults. (Wilevy and Kurniasih, 2021) show that liquidity negatively influences FFR. During the COVID-19 pandemic, many banking restructured their loans to adjust the condition of their customers.…”

Section: Theoretical Reviewmentioning

confidence: 91%

“…From previous research, there are still few studies that test pressure through liquidity proxies. Research by (Wilevy and Kurniasih, 2021) shows that banking liquidity significantly affects corporate financial stress. Meanwhile, research by (Idawati and Wardhana, 2021) states that banking liquidity does not involve financial distress.…”

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confidence: 99%

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Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Falsa Dzaky Arifian,

Indira Januarti

2023

Jurnal Akuntansi

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This study analyses indications of banking fraudulent financial reporting (FFR) before and during COVID-19. FFR indications are seen using the fraud pentagon theory through pressure (liquidity), opportunity (effective monitoring), rationalization (external auditor quality), competence (managerial ability), and arrogance (prominence of the CEO's photograph). This research was conducted on banks in the IDX from 2018 to 2021. The sample was selected using a purposive sampling method, consisting of 76 observations before COVID-19 (2018 to 2019) and 81 observations during COVID-19 (2020 to 2021). The analysis tool uses OLS regression. The results showed that rationalization negatively affects FFR indications before and during COVID-19, while competence had a positive effect only before COVID-19. The pressure, opportunity, and arrogance couldn’t indicate FFR before and during COVID-19. This research has implications for good auditor quality and managerial ability that can assist banks and regulators in building anti-fraud programs for preventing, detecting, and investigating FFR.

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Section: Discussionmentioning

confidence: 85%

Section: Theoretical Reviewmentioning

confidence: 91%

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Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Falsa Dzaky Arifian,

Indira Januarti

2023

Jurnal Akuntansi

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“…Independence of the BOC is necessary to support the management of credit risk. According to Aryani (2019), the independence of the BOC minimizes credit risk (Nainggolan et al, 2022;Wilevy and Kurniasih, 2021;and Harjanto and Rahmawati, 2019). In addition, the violation of breaking the risk limit occurs due to a lack of firmness by the BOD in limiting credit granting that has exceeded the limit.…”

Section: Discussionmentioning

confidence: 99%

Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank)

Sutono,

Hermawan

2024

Owner

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The study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls.

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“…The NCCG (2018) has been introduced to all listed companies in Nigeria, promoting gender diversity in board committees, including the RMC by the Financial Reporting Council (FRC) of Nigeria in Principle 2. Board gender composition impacts a firm's likelihood of financial distress, as RMCs analyze risk, develop risk strategies, and evaluate management performance (Jia & Bradbury, 2020;Kurniasih, 2021;Manual & Al-Tawqi, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Risk Management Committee Gender and Likelihood of Financial Distress of Listed Deposit Money Banks in Nigeria

Ibiamke,

Tauhid,

Okpanachi

2023

EJAAFR

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This study explores the effect of risk management committee gender diversity on the likelihood of financial distress among listed deposit money banks in Nigeria. The study utilizes the Nigerian Code of Corporate Governance 2018 as an instrumental variable to address endogeneity concerns related to the self-selection of gender diversity on the risk management committee. The dependent variable is the likelihood of financial distress, while the independent variable is the gender composition of the risk management committee. The sample size consists of 12 listed deposit money banks, and the data covers the period from 2017 to 2021. The analysis employs a two-stage regression analysis technique. The findings of this study reveal a significant positive effect of risk management committee gender on the likelihood of financial distress among listed deposit money banks in Nigeria. This suggests that a higher representation of a particular gender in the risk management committee is associated with an increased likelihood of financial distress. The results have important implications for policymakers, regulators, and banking institutions in Nigeria. The study highlights the need to consider gender diversity in risk management committees as a potential driver of financial distress. The findings call for proactive measures to promote a more balanced gender representation and inclusion in corporate decision-making processes within the banking sector. The findings emphasize the significance of gender diversity in risk management practices and provide valuable insights for stakeholders seeking to enhance risk assessment and mitigate the occurrence of financial distress in the banking sector.

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Financial Distress of Registered Banking in Indonesia STOCK Exchange: Review of the Good Corporate Governance Aspect and Banking Performance

Cited by 5 publications

References 12 publications

Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank)

Risk Management Committee Gender and Likelihood of Financial Distress of Listed Deposit Money Banks in Nigeria

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