Skripsi

Determinants of earnings management in conventional banking: the role of internal bank characteristics / Newzen Saputra

Abstrak
Earnings management in the banking industry through discretionary loan loss provisions (DLLP) is an important concern because it can obscure the real financial condition of banks and potentially disrupt financial system stability. This article aims to examine the influence of six internal bank characteristics namely capital adequacy ratio (CAR) credit risk (NPL) liquidity (LDR and CR) profitability (ROA and ROE) bank size (SIZE) and bank age (AGE) on earnings management practices in conventional banks in Indonesia. This study employs a quantitative approach using panel data from 258 observations of 43 conventional banks listed on the Indonesia Stock Exchange from 2018 to 2023 analyzed via panel data regression with robust standard errors. The results indicate that profitability (ROA and ROE) and liquidity (CR) have a significant positive effect on earnings management while bank size (SIZE) has a significant negative effect. Conversely credit risk (NPL) and bank age (AGE) were not found to be significant while the effects of capital adequacy ratio (CAR) and liquidity (LDR) were partial and inconsistent across models. These findings support the relevance of profitability theory agency theory and contingency theory in explaining managerial motivations in banking earnings management practices. Practically these results have implications for regulators bank management and investors to pay more attention to internal bank factors particularly profitability liquidity and bank size in order to improve the quality of financial statement oversight.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Manajemen, 2025.

Deskripsi Fisik

xi, 96 hlm. : ilus.

Bahasa

No Reg

4971/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

1. MANAJEMEN LABA - KARAKTERISTIK INTERNAL BANK
2. EARNINGS MANAGEMENT - INTERNAL BANK CHARACTERISTICS

Pembimbing

1. Yuli Soesetio, S.e., M.m.

Lampiran Berkas