Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Novia Rizki
Department of Accounting, Faculty of Economics and Business, University of Mataram, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Tri Hanani; Sri Pancawati Martiningsih; Reny Wardiningsih; Novia Rizki; Wulandari Agustiningsih; Deni Karunia Firdausi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
Co-Authors Deni Karunia Firdausi Reny Wardiningsih Sri Pancawati Martiningsih Tri Hanani Wulandari Agustiningsih