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Gunawan Wibisono
Universitas Teknologi Yogyakarta
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Journal : Journal of Management and Informatics

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Enhancing Decision Quality and Transparency via Machine Learning-Based Goodwill Impairment Estimation in Banks Wibisono, Gunawan; Nikhlis, Neilin; Wicaksono, Yosep Aditya; Faradila, Silvia
Journal of Management and Informatics Vol. 4 No. 3 (2025): December Season | JMI: Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i3.233

Abstract

Goodwill impairment assessment remains a judgment-intensive process in banking institutions, where managerial discretion, information asymmetry, and regulatory complexity often challenge the quality of decisions and transparency. While prior studies have widely applied machine learning to financial risk assessment and credit analytics, they have paid limited attention to its role in improving managerial accountability in goodwill impairment decisions. This study aims to address this gap by developing and evaluating a machine-learning–based estimation framework to enhance the quality of decisions and transparency in bank-level goodwill impairment assessments. Using simulation-based analysis on synthetic financial statements, the proposed framework evaluates the performance of impairment estimation using quantitative metrics that capture predictive accuracy, decision consistency, and traceability. The findings demonstrate that ML-assisted estimation can systematically improve decision quality while strengthening transparency and accountability compared to traditional judgment-driven approaches. Beyond technical performance, the results indicate that machine learning can function as a governance-supporting mechanism by enabling more traceable and internally auditable impairment decisions. The study contributes theoretically by operationalizing transparency and accountability as measurable decision outcomes in corporate finance, and practically by offering banks a simulation-based tool for internal evaluation that does not rely on field experiments or sensitive proprietary data. Overall, the research highlights the potential of ML-enabled decision support systems to enhance both the quality and governance of goodwill impairment practices in the banking sector.
Co-Authors Abdul Aziz Achmad B. Fathoni Adriansyah, Bagas Afandi, Mas Aly Afifah, Nisaul Aflakh Wijayanto, Naufal Agus Ika Putra Agus Rakhmadi Mido Agus S. Tamsir Alfani, Nezar Febri Alfian Malik Ananda, Yazid Fahmi Andrian, Jumigih Anggi Zafia Anjar Taufik Hidayat Ari Sandhyavitri Arief Hermawan Arif Amrulloh Ariffin Ariffin Arifin Arifin Arisky Arisonya, Susanti Armando, Richo Asta, Melsa Sentia Azizi, Wildan Boedi, Rizky M. Cahya Anggarakasih, Sabitya Candra Bamel Chafizh Hisbulloh, Dika Chusaeni, Amana F. Copricon, Deby Elfi Damayanti, Elok Daniel Simanjuntak, Daniel Darmawati Ayu Indraswari Dewi Ayu Lestari Dikpride Despa EIH Ujianto Elianora - Endang Sri Lestari Erik Iman Heri Ujianto Ermiyati Fadhlurrahman, Fadhlurrahman fakhri Fakhri, Fakhri Faradila, Silvia Fata Allamsyah, M. Zahwa Fatonah, Uci Fauzi, Muhamad Rifki Febridiani, Lintang Dwi Ferdi Ferdi, Ferdi Fernandes, Sandhy Ferry Fatnanta Fikra Titan Syifa Firman Maulana, Firman Fitri, Aidi Yani Fitriati Ghaly Al Ghifari, Muh. Naufal Gilang Herawan, Muhamad Grahita Aditya Gussyafri Haifan, Naufal Hargo Utomo Haripin, Haripin Herry Susanto Hibatullah, Irfan Hisbi Maulana, Muhammad I Ketut Budiasa Ikhram, Faisal Ikmah, Maghfiroh Nur Ikrammullah, Muhammad Imam Suprayogi Iman, Aphitz Maulana Indraprakoso, Dondy Indriyanto, Slamet Iskandar Iskandar Jala Tirta Segara, Alon Jamili, M Joehari Jufri, Afdirman Juliasman, Rendy Dwi Kurniasari, Marisa Wahyu Kurniawan, Taufiq Alif Kurniawati, Marhaeni Fajar Laksni Sedyowati Leo Sentosa Lubis, Shakila Fuadah Lulu Latif Usman, Muhammad Luthfwiedy Pratama, Dhiyaa M. Dian Rioputra Maulana, Zikri Maulidi, M Aldi Monita Olivia Muhamad Yusa Muhammad Arif Muhammad Hidayat Muhammad Ikhsan Muhammad Zainal Abidin Muhardi Muhardi Muhardi Muliyono Mulyono, Eliana Sachi Muria, Irfan Napitupulu, Heri Negara, Made Dwipa Nikhlis, Neilin Novan, Andre Nugraha, Surya Nugroho, Kukuh Nurdin Nurdin Nurdin Nurhalisa, Siti Oktariyansa, Randy Oktaviana, Lutvi Tri Perani Rosyani Prabowo, Yoghi Bagus Pradana, Zein Hanni Priska Apnitami Purnomo S. Priambodo Puspitasari, Lisa Puspitasari, Tasia Rizky Putra, Gia Nugraha Putri, Addin Kurnia Putri, Diariza Dwi Putrie, Dewi Sonia Putro, Aditya Dwi Rahmana, Fhadil Yulisesha Randhi Saily Ria Larici, Ria Riska Fitriani S. Thya Safitri, S. Thya Safridatul Audah Sakahuni, Sakahuni Satibi, Syawal Sekar Mayangsari Septari, Dinda Setyawan, Rachmat Setyawan, Reza Sevia Indah Purnama Sigit Pramono Skripsa, Tira H. Skripsa, Tira Hamdillah Soewignjo Agus Nugroho Solichah Larasati Solikhul Amin, Muhammad Sri Djuniati Sri Juniati Sufriady Syam Sukoco, Muhammad Helmi Sunarno Sunarno Susanto, Herry Syauqi Habibillah, Ade Taufiq A. Kurniawan Teguh Firmansyah Toni, Afriwan Tornando, Hengki Tri Waluyo Trihastuti Yuniati Ujianto, EIH Ulumuddin, Muhammad Ageng Wicaksono, Yosep Aditya Wijoyo, Agung Wirayuda, Ricky Purnama Yenita Morena Yofani, Dhea Fitra Yoga Dwi, Farhan Yuda Permadi, Yuda YULIAN ZETTA MAULANA Z, Harist Febrie R