Pengaruh Manajemen Laba Terhadap Efisiensi Bank Konvensional Di Indonesia

Article Sidebar

PDF
Published: Jul 6, 2023
DOI: https://doi.org/10.30787/jiembi.v1i1.1175
Keywords:
Profit Management, Efficiency, Conventional Banks

Main Article Content

Dela Puspita Sari
Universitas 'Aisyiyah Surakarta

Abstract

The most important aspect, which is the main focus in performance measurement, is efficiency in order to reduce operational costs. The purpose of this study is to analyze the effect of earnings management on the efficiency of conventional banking in Indonesia. This research uses a quantitative approach with a population of conventional commercial banks in 2019–2022. And for the collection of samples, a purposive sampling method with a non-probability sampling technique is used. From the sample criteria, the sample results are obtained, namely the annual report of 10 conventional commercial banks in 2019–2022, with a total of 40 data points. The methods used are DEA for measuring the level of efficiency and simple linear regression for hypothesis testing with SPSS software. The results of hypothesis testing show that there is a significant negative effect of earnings management on the efficiency of conventional banks

Article Details

Issue
Vol. 1 No. 1 (2023): Jurnal Ilmu Ekonomi, Manajemen dan Bisnis
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

Aisah, N., Diah, V., & Norisma, A. (2023). Komparasi Kinerja Keuangan Perusahaan Food And Beverages Kategori Saham Syariah Sebelum Dan Pada Masa Covid-19 Serta Dampaknya Terhadap Harga Saham. 7, 1–14.

Aisah, N., Sholahuddin, M., & Rahmawati, S. D. R. (2022). Sharia and Conventional Stock Investment. Journal of Business and Management Studies, 4(2), 464-476

Akhter, T., & Azad, A. K. (2023). Religiosity and bank earnings management: Revisiting international evidence. China Journal of Accounting Research, 16(2), 100290

Berger, A. N., & Humphrey, D. B. (1997). Efficiency of financial institutions: International survey and directions for future research. European journal of operational research, 98(2), 175-212

Edi, E., & Franita, F. (2022). The effect of earnings management on investment efficiency moderated by ceo remuneration. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(1), 124-129

Sholihah, E. (2021). Efisiensi kinerja keuangan sektor perbankan Indonesia di masa pandemi Covid-19. JRMSI-Jurnal Riset Manajemen Sains Indonesia, 12(2), 287-304

Ab-Hamid, M. F., Asid, R. O. Z. I. L. E. E., Sulaiman, N. C., Sulaiman, W. W., & Bahri, E. A. (2018). The effect of earnings management on bank efficiency. Asian Journal of Accounting and Governance, 10, 73-82

Hermes, N., & Meesters, A. (2015). Financial liberalization, financial regulation and bank efficiency: a multi-country analysis. Applied Economics, 47(21), 2154-2172

Huang, H. L., Liang, L. W., Chang, H. Y., & Hsu, H. Y. (2021). The influence of earnings management and board characteristics on company efficiency. Sustainability, 13(21), 11617

Istinfarani, S., & Azmi, F. (2020). Faktor Penentu Tingkat Efisiensi Kinerja Perbankan. Jurnal Akuntansi Dan Pajak, 20(2), 230-240

Muttaqin, I., Rini, R., & Fatriansyah, A. I. A. (2020). Efisiensi Bank Umum Syariah Di Indonesia Dengan Pendekatan Three Stages Frontier Analysis. Jurnal Akuntansi Dan Keuangan Islam, 8(2, Oktober), 115-129

Oktavia, D., Putri, M., Studi, P., Fakultas, M., Universitas, E., & Yogyakarta, N. (2015). Efficency Analysis Of Conventional Banks In Indonesia Using Data. 17–26.

Proença, C., Augusto, M., & Murteira, J. (2023). The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks. Finance Research Letters, 51, 103450

Ratnawati, Y., & Awalina, P. (2020). Pengaruh Manajemen Laba Dan Kinerja Keuangan Terhadap Peringkat Obligasi (Studi Kasus Pada Lembaga Keuangan Perbankan Di Bursa Efek Indonesia). Jca (Jurnal Cendekia Akuntansi), 1(1), 18-27

Yapono, D. A., & Khomsatun, S. (2018). Peranan tata kelola sebagai pemoderasi atas pengaruh manajemen laba terhadap efisiensi investasi. Jurnal Dinamika Akuntansi Dan Bisnis, 5(2), 179-194