Suripto, Suripto Implementation Corporate Governance And Bank Characteristics Towards Performance Through Management Of Earning In Asean Conventional Banks. Interciencia Journal. p. 2022.

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Abstract

The purpose of this study was to determine the effect of implementation of Corporate Governance and Bank Characteristics on Financial Performance through Profit Management of Conventional Banks in ASEAN. The population of this study is conventional banking in the ASEAN region, especially Indonesia, Malaysia, and Brunei Darussalam from 2015-2020. The results show that corporate governance has a significant effect on earnings management, bank characteristics have a significant effect on earnings management, and earnings management has no significant effect on financial performance. The findings of this study are a model that relates corporate governance and company characteristics to the practice of banking earnings management in ASEAN. Keywords: Commissaries independent, audit committee, NPL, earning management, ROA

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) > Prodi Administrasi Bisnis
Depositing User:	SURIPTO
Date Deposited:	15 Jun 2022 01:43
Last Modified:	15 Jun 2022 01:43
URI:	http://repository.lppm.unila.ac.id/id/eprint/42450

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