Suripto, Suripto and Supriyanto, Supriyanto (2020) THE INFLUENCE OF PROFIT MANAGEMENT FACTORS AND FINANCIAL PERFORMANCE ON CONVENTIONAL BANKS IN ASEAN. In: ULICOSS 2020, 11-12 November 2020, Swiss Bell Hotel. (Submitted)


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This research was conducted to determine the effect of earnings management and financial performance on conventional banks in the ASEAN region which includes Indonesia, Malaysia and Brunei Darussalam. The type of research used is explanatory research using quantitative methods. The sampling technique in this study was using purposive sampling method. The sample used is 100 samples of conventional banks. The data collection technique is in the form of documentation in the form of financial reports. In this study, the hypothesis will be tested using formative. Data analysis used partial regression software Partial Least Square (SmartPLS 3.0). The results of this study found that governance has a not strong and significant effect on earnings management with partial mediation of banking characteristics. The results of this study found that governance has a strong and significant effect on financial performance with partial mediation of earnings management. The results of this study found that Banking Characteristics had a strong and significant effect on Financial Performance with Partial Mediation of Earnings Management.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) > Prodi Administrasi Bisnis
Depositing User: Supriyanto S.AB.,M.Si.
Date Deposited: 18 Nov 2020 07:59
Last Modified: 18 Nov 2020 07:59

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