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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Miftahul Jannah
Politeknik Negeri Lhokseumawe
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINANTS OF FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING SECTOR Zusma Widawaty A Wahab; Miftahul Jannah; Nurul Mawaddah; Desy Puspita; Anggraeni Yunita
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4619

Abstract

This think almost looks at the synchronous and fragmentary impacts of Capital Adequacy Proportion (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Working Costs to Working Salary (BOPO) on the budgetary execution of Indonesian banks, measured by Return on Assets (ROA). Tending to existing holes within the writing, the think about moreover investigates the interaction among these factors and gives overhauled observational prove drawn from assorted bank sorts recorded on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach with a causal-comparative strategy, information were collected from 10 banks reliably recorded on the IDX over the 2004–2024 period, yielding 210 firm-year perceptions. Auxiliary information were gotten from yearly reports and analyzed utilizing different straight relapse by means of SPSS computer program, taking after classical presumption tests for legitimacy. The comes about appear that CAR, NPL, LDR, and BOPO collectively have a noteworthy affect on ROA. In part, NPL and BOPO contrarily and altogether influence ROA, showing that higher credit chance and operational wastefulness decrease bank benefit. In contrast, CAR and LDR don't appear critical person impacts on ROA. These discoveries propose that whereas administrative compliance and liquidity administration are imperative, they don't straightforwardly improve benefit unless bolstered by viable operational and credit hazard procedures. This study contributes to both academic discourse and banking practice by emphasizing the need for sound risk management and cost control to improve financial performance in the Indonesian banking sector.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
Co-Authors Anggraeni Yunita Desmiwerita Desy Puspita Dorris Yadewani Melli Herfina Nurul Mawaddah Yuli Ardiany Zusma Widawaty A Wahab