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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Khalisah Visiana
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of the Implementation of Corporate Governance and Profit Management with Credit Risk as Intervening Variables on the Financial Performance of Banking (Analytical Study on Commercial Banking and Sharia Banking Listed on the Indonesian Stock Exchange) Khalisah Visiana; Nisa Bela
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5573

Abstract

This study aims to determine whether Good Corporate Governance (GCG) affects the financial performance of conventional and Islamic banking companies listed on the IDX to determine whether earnings management affects the company's financial performance. Conventional and Sharia banking listed on the IDX, to determine GCG on credit risk in conventional and Sharia banking, to determine earnings management on credit risk in conventional and Sharia banking, to determine GCG effect on financial performance mediated by risk credit as an intervening variable in conventional and Islamic banking, to determine whether earnings management affects financial performance mediated by credit risk as an intervening variable in conventional and Islamic banking. The population used in this study are 43 conventional banking companies listed on the Indonesia Stock Exchange and using the purposive sampling method according to the criteria, there are 20 selected banking companies, using the 2016 to 2020 observation year (5 years), for the population in Islamic banking there are four banking companies with purposive sampling method according to the criteria there are four selected banks. From the results of hypothesis testing, it is known that the implementation of Good Corporate Governance (GCG) has a significant direct effect on Financial Performance (KK) in Islamic banking, and the implementation of Good Corporate Governance (GCG) with indicators of institutional ownership, the proportion of independent commissioners, the size of the board of commissioners and the audit committee. Significant effect on financial performance in conventional banking. However, mcg on indicators of ownership of directors has no significant effect on financial performance. Applying earnings management to financial performance has a significant effect on Islamic banking.
The Effect of the Implementation of Risk Management and Corporate Governance with Profit Management as a Variable Intervening On the Financial Performance of Banking (Analytical Study on Commercial Banking Listed On the Indonesia Stock Exchange) Khalisah Visiana; Aulia Friska Febianti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5563

Abstract

This study aims to determine whether Risk Management and Corporate Governance with earnings management as an intervening variable on the financial performance of banking companies listed on the IDX, to determine whether Risk Management and Corporate Governance affect the financial performance of banking companies. IDX listed earnings management as an intervening variable to determine whether Risk Management and Corporate Governance affect earnings management in banking companies listed on the IDX and whether earnings management affects earnings management. On the financial performance of banking companies listed on the IDX. The population used in this study were 43 banking companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, there were 20 selected banking companies. Using 2016 to 2020 (5 years) observation years but measuring discretionary accrual plus the 2015 observation year will get 100 data observations as sampling in this study. Hypothesis testing is done by linear regression analysis. From the results of hypothesis testing, it is known that the application of risk management has no significant effect on financial performance and corporate governance has no significant effect on financial performance. Moreover, applying risk management using earnings management as an intervening variable cannot mediate financial performance. Applying corporate governance using earnings management as an intervening variable cannot mediate company performance, meaning that earnings management is not a good variable in mediating the relationship between risk management, Corporate Governance with Financial Performance (KK), and Risk Management have an effect on earnings management. In contrast, Corporate Governance does not affect earnings management, and earnings management does not affect financial performance.
The Influence of Implementation of Risk Management and Corporate Governance with Bank Size as an Intervening Variable on Banking Financial Performance (Analytical Study on Sharia Banking Listed on the Indonesian Stock Exchange) Khalisah Visiana; Ni Made Yulia Permatasari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5559

Abstract

This study aims to determine whether Risk Management and Corporate Governance with Bank Size as an intervening variable on the financial performance of banking companies listed on the IDX, to determine whether Risk Management and Corporate Governance affect the financial performance of banking companies listed on the IDX through Bank Size as an intervening variable to find out whether Risk Management and Corporate Governance affect Bank Size in banking companies listed on the IDX and to determine whether Bank Size affects financial performance in banking companies listed on the IDX. The population used in this study is four banking companies listed on the Indonesia Stock Exchange. Using the purposive sampling method according to the criteria, there are four selected banking companies. Using the 2016 to 2020 observation year (5 years) to measure discretionary accrual plus the 2015 observation year, it will get 30 data observations as sampling in this study. Hypothesis testing is done by linear regression analysis. From the results of hypothesis testing, it is known that the application of risk management has a significant effect on financial performance and corporate governance has a significant effect on financial performance. Moreover, the application of risk management using Bank Size as an intervening variable can mediate financial performance, and the implementation of corporate governance using Bank Size as an intervening variable can mediate company performance, meaning that Bank Size is not a good variable in mediating the relationship between risk management and corporate governance. Financial Performance (KK) and Risk Management affect earnings management, while Corporate Governance affects Bank Size, and Bank Size affects financial performance.
The Effect of the Implementation of Risk Management and Corporate Governance with Profit Management as a Variable Intervening on Banking Financial Performance (Analytic Study on Sharia Banking Listed on the Indonesia Stock Exchange) Khalisah Visiana; Nyoman Rita Widianti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5560

Abstract

This study aims to determine whether Risk Management and Corporate Governance with earnings management as an intervening variable on the financial performance of banking companies listed on the IDX, to determine whether Risk Management and Corporate Governance affect the financial performance of banking companies listed on the IDX through earnings management as a variable. Intervening to determine whether Risk Management and Corporate Governance affect earnings management in banking companies listed on the IDX and whether earnings management affects the financial performance of banking companies listed on the IDX. The population used in this study are four banking companies listed on the Indonesia Stock Exchange. Using the purposive sampling method by the criteria, four selected banking companies are selected. Using the 2016 to 2020 observation year (5 years) to measure discretionary accrual plus the 2015 observation year, it will get 30 data observations as sampling in this study. Hypothesis testing is done by linear regression analysis. From the results of hypothesis testing, it is known that the application of risk management has no significant effect on financial performance and corporate governance has no significant effect on financial performance. Moreover, applying risk management using earnings management as an intervening variable cannot mediate financial performance. Applying corporate governance using earnings management as an intervening variable cannot mediate company performance, meaning that earnings management is not a good variable in mediating the relationship between risk management, Corporate Governance with Financial Performance (KK). Risk Management does not affect earnings management, while Corporate Governance has no effect on earnings management and earnings management has no effect on financial performance.
The Effect of the Implementation of Risk Management and Corporate Governance with Stock Performance as a Variable Intervening on the Financial Performance of Banking (Analytic Study on Commercial Banking Listed on the Indonesia Stock Exchange) Khalisah Visiana; Yednista Agnes Tidore
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5575

Abstract

This study aims to determine whether Risk Management and GCG with stock performance as an intervening variable on the financial performance of banking companies listed on the IDX to find out whether Risk Management and GCG affect the financial performance of banking companies listed on the IDX through stock performance as an intervening variable, to find out whether Risk Management and GCG affect stock performance in banking companies listed on the IDX and to determine whether stock performance has an effect on financial performance at the IDX. Banking companies are listed on the Stock Exchange. The population used in this study are banking companies listed on the Stock Exchange, as many as 43 companies using the purposive sampling method. There are 19 banking companies, with the year 2016-2020 observations. However, to measure discretionary accruals plus the 2015 observation year, 95 observations were obtained as sampling in this study. Hypothesis testing was carried out by linear regression analysis. Has a significant effect on financial performance. The application of risk management by using stock performance as an intervening variable cannot mediate on financial performance, GCG by using stock performance as an intervening variable cannot mediate on company performance, meaning that stock performance is not a good variable in mediating the relationship between Risk Management, GCG with Financial Performance (KK), and Risk Management has an effect on stock performance, GCG has an effect on stock performance and stock performance affects financial performance.
Co-Authors Aulia Friska Febianti Ni Made Yulia Permatasari Nisa Bela Nyoman Rita Widianti Yednista Agnes Tidore