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All Journal Jurnal Akuntansi Kompetif JURNAL AKUNTANSI DAN BISNIS
Intan Dara Permata
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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ANALISIS PENGARUH GCG, EARNINGS MANAGEMENT, DAN SUKU BUNGA TERHADAP PROFITABILITAS PERBANKAN BUMN YANG TERDAFTAR DI BEI Rizki Syah Putra; Freska Kristiana; Harun Al Fauzan; Intan Dara Permata; Dinna Ayu Sekarwangi
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1582

Abstract

This study is designed to evaluate the impact of Good Corporate Governance (GCG) implementation, earnings management behavior, and fluctuations in the Bank Indonesia benchmark interest rate on the profitability of state-owned enterprise (BUMN) banks listed on the Indonesia Stock Exchange over the period from 2017 to 2024. In this research, GCG quality is proxied by the Corporate Governance Perception Index (CGPI) score, while earnings management activities are identified using the Modified Jones Model to estimate discretionary accruals. Banking financial performance, specifically profitability, is proxied by the Return on Assets (ROA) ratio as the dependent variable. To test the hypotheses, the study analyzes panel data sourced from the four largest state-owned banks (Mandiri, BRI, BNI, and BTN) utilizing a Fixed Effect regression model approach. To mitigate potential bias in error variance, the estimation model is reinforced with the clustered robust standard error technique. Simultaneous statistical testing confirms that all included predictor variables collectively exert a significant influence in explaining the variation in bank ROA levels. However, partial testing highlights that only earnings management has a positive and significant impact on profitability. Conversely, the GCG and benchmark interest rate variables do not demonstrate a statistically significant effect. This phenomenon suggests that the surge in state-owned bank profitability during the observation period was driven more by managerial discretion in earnings reporting than by governance effectiveness or external macroeconomic conditions. 
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) PADA PT BANK RAKYAT INDONESIA TBK PERIODE 2018-2024 Intan Dara Permata
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2884

Abstract

This study aims to analyze the financial soundness of PT Bank Rakyat Indonesia (Persero) Tbk using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework over the 2018–2024 period. This period captures significant economic dynamics, including the pre-pandemic phase, the COVID-19 pandemic, and the post-pandemic recovery phase. A quantitative descriptive method is employed using secondary data derived from annual financial reports and Good Corporate Governance (GCG) reports. The analysis utilizes Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) as proxies for Risk Profile, GCG self-assessment scores, Return on Assets (ROA) and Net Interest Margin (NIM) for Earnings, and Capital Adequacy Ratio (CAR) for Capital. The findings are expected to provide a comprehensive assessment of the bank’s ability to manage risks, implement sound governance practices, generate sustainable profitability, and maintain adequate capital resilience amid fluctuating economic conditions. This study contributes to the existing literature by offering a longitudinal evaluation of bank soundness using the RGEC approach and provides practical implications for management, investors, and regulators in making strategic decisions based on banking performance and stability.
Co-Authors Dinna Ayu Sekarwangi Freska Kristiana Harun Al Fauzan Rizki Syah Putra