Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Cakrawala Repositori Imwi
Mu'izzuddin
Universitas Sriwijaya
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
FINANCIAL RISK AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE FROM BANKS IN ASEAN COUNTRIES Nyayu Khalilah Putri; Mohamad Adam; Isnurhadi; Mu'izzuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.6951

Abstract

Earnings management practices in the banking sector are critical due to their impact on financial reporting transparency and economic stability. Factors such as Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Bank Operating Costs to Operating Income Ratio (BOPO), Capital Adequacy Ratio (CAR), and Leverage (LEV) can influence managerial decisions related to profit reporting. Therefore, this study aims to identify the factors influencing earnings management practices in the banking sector, focusing on financial risk indicators. A panel data regression analysis using STATA was applied to banks across six ASEAN countries during 2019–2023. It also controlls for external variables such as bank size, inflation, and GDP.  Its results show that LDR, CAR, and LEV significantly impact earnings management. While NPL, BOPO, and bank size do not affect earning management. Additionally, macroeconomic factors like inflation and GDP affect financial reporting. The findings emphasize the importance of transparency in financial reporting to maintain public and investor trust, which is essential for the banking sector's stability. This research addresses the urgent need to detect key risk factors driving earnings manipulation, offering empirical evidence to guide regulators in strengthening governance and oversight across ASEAN banking institutions.
System Implementation, Evaluation Methods, Utilization of Results, and Effectiveness of the Performance Evaluation System at the Refinery Arif Indra Nugraha; Isnurhadi; Mu'izzuddin; Wita Farla WK; Yomeini Margareth
Cakrawala Repositori IMWI 444-457
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Performance appraisal systems often appear procedurally complete; however, their effectiveness does not always result from the completeness of these stages alone. This study analyzed the effects of performance appraisal system implementation and performance appraisal methods on the effectiveness of the employee performance appraisal system, with the utilization of performance appraisal results as a mediating variable. The research was conducted at PT X, one of the processing units (refineries) of an energy company operating in the oil and gas processing sector in Indonesia, an industry that requires work precision, safety compliance, cross-functional coordination, and operational reliability. Data were collected through questionnaires distributed to 72 employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that performance appraisal methods had positive and significant effects on the utilization of performance appraisal results and the effectiveness of the employee performance appraisal system. The utilization of performance appraisal results also had a positive and significant effect on the effectiveness of the employee performance appraisal system. In contrast, the implementation of the performance appraisal system had a positive but statistically insignificant effect. The mediation analysis revealed that the utilization of performance appraisal results mediated the relationship between performance appraisal methods and the effectiveness of the employee performance appraisal system but did not mediate the relationship between performance appraisal system implementation and the effectiveness of the employee performance appraisal system.
Co-Authors Arif Indra Nugraha Farla, Wita Isnurhadi Mohamad Adam Nyayu Khalilah Putri Yomeini Margareth