The Impact of Earning Management to the Efficiency of State-Owned Corporation Banks With Good Corporate Governance (GCG) as A Moderating Variable
| Main Authors: | Nurshadrina Kartika Sari, Nanda Widaninggar |
|---|---|
| Format: | Article Journal |
| Bahasa: | eng |
| Terbitan: |
, 2020
|
| Subjects: | |
| Online Access: |
https://zenodo.org/record/4933725 |
Daftar Isi:
- This study aims to examine the effect of earnings management on bank efficiency, the effect of GCG on bank efficiency and the influence of earning management on the level of bank efficiency that was weakened by the GCG mechanism. The population of this study were four Indonesia’s state-owned corporation bank, which the sample were all of it in the 2014-2018 period. This research method used secondary data from financial statements of each bank sample. Data analysis technique used was Moderate Regression Analysis (MRA). The results of this study found that earning management had no effect on bank efficiency, GCG affected bank efficiency and GCG was able to weaken the effect of earning management on bank efficiency levels by fifty-seven point three percent. The contributions of this research were Hamid et.al. (2018) found that earning management reduced bank efficiency in five ASEAN countries in the 1989-2015 periods; this was not in line with the results of this study which found that there was no effect of earning management on the level of bank efficiency. Furthermore, the results of this study found that GCG affects the level of bank efficiency, and it was consistent with the results of Ghofur and Sukmaningrum's research (2018) but this was not in line with Soba et.al. (2016).