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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Administrasi Bisnis Jurnal VOK@SINDO PROFIT : Jurnal Administrasi Bisnis Asia-Pacific Management and Business Application JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION El-Barka: Journal of Islamic Economics and Business Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Global Financial Accounting Journal Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Abdi Insani Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal EK dan BI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian Masyarakat Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Informasi dan Komunikasi Administrasi (JIKAP) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Jurnal Bisnis Corporate Jurnal Administrasi Profesional Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Bisnis OPTIMA Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Kajian Bimbingan dan Konseling
Rachma Bhakti Utami
Politeknik Negeri Malang
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Journal : Asia-Pacific Management and Business Application

 1 
The Effect of Earnings Quality on Financial Performance in Indonesia : is the State-Owned Bank better than Private Bank? Rachma Bhakti Utami; Nila Firdausi Nuzula; Cacik Rut Damayanti
APMBA (Asia Pacific Management and Business Application) Vol 8, No 2 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.388 KB) | DOI: 10.21776/ub.apmba.2019.008.02.3

Abstract

The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure earnings quality, as well as financial performance variables measured through return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are 4 government banks and 4 private banks, with research data from 2006-2018. Data is processed using Partial Least Square Multigroup Moderation Technique. The results of this study indicate that earnings quality has a significant effect on financial performance of banks in Indonesia. While the results of bank type moderation show that the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks. This study recommends the importance of applying earnings quality in banks, especially in state-owned banks. Furthermore, this study suggests that government companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.
The Effect of Earnings Quality on Financial Performance in Indonesia : is the State-Owned Bank better than Private Bank? Utami, Rachma Bhakti; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
APMBA (Asia Pacific Management and Business Application) Vol. 8 No. 2 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2019.008.02.3

Abstract

The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure earnings quality, as well as financial performance variables measured through return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are 4 government banks and 4 private banks, with research data from 2006-2018. Data is processed using Partial Least Square Multigroup Moderation Technique. The results of this study indicate that earnings quality has a significant effect on financial performance of banks in Indonesia. While the results of bank type moderation show that the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks. This study recommends the importance of applying earnings quality in banks, especially in state-owned banks. Furthermore, this study suggests that government companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.
Co-Authors Abidin, Zahroh Adellia Elzai Ratna Sari Aditiya hermansah, Celvin Aini, Yulis Nurul Alfani Putri Fahira Amalia, Yessy Yuliana Arianti, Fika Ary Kartikasari, Dinar Atika Noor Aziza Aulia, Nafisha Ilmi Azizah, Siti Nur Fikriyyatul Azna Abrory Wardana Bernanda Alyansa, Refi Cacik Rut Damayanti Claudya Ramad, Findi Damayanti, Cacik Rut Deni Kusumawardani Dinda Nabilah Rahmasari Dja'far, Veri Hardinansyah Djajanto, Ludfi Dwi Pribadi, Joni Dwiatmanto Dwiatmanto Ekawati, Agis Faizah, Nisa Revinia Feby Naomi Kardila Felisha, Devi Fiernaningsih , Nilawati Fiernaningsih, Nilawati Gunawan Eko Nurtjahjono, Gunawan Eko Hasan, Halid Heni Wijayanti Husaini, Syarif Indrayati, Indrayati Jaelan, Ahmad Jaswadi JASWADI, Jaswadi Kurnianingsih, Devi Kusairi Kusairi Laidya Amalia Putri Lestari, Puspa Putri Lyla Rachmaningtyas Maria Goretti Wi Endang Maria Goretti Wi Endang Nirowati Pamungkas Maskur Maskur Mufarrohah, Mufarrohah Muhammad Januar Farrel Muhammad Nur Ilham Maulana Musthofa Hadi, Musthofa Nabilah Rahmasari, Dinda Nesya Mutiara Ardana Nikmah, Farika Nila Firdausi Nuzula Nilawati Fiernaningsih Novendri, Annisa Fitri Nurhalizah, Marshanda Rahmatillah Palupi, Ratnaning Pamungkas, Maria Goretti Wi Endang Nirowati Permatasari, Faudina Prasetya, Aliya Afifah Puput Permatasari Putra Indonesia, Tegar Putri, Laidya Amalia Raden Rustam Hidayat Rahmatillah Nurhalizah, Marshanda Ratnasari, Adellia Elza Rini Agustina Sabrina, Melda Safira, Aiyis Sifa Saiful Rahman Yuniarto Salim, M. Alfi Nuris Sana, Salma Santoso, Eko Boedi Soebagyo Soebagyo Sovia Rosalin Sri Mangesti Rahayu Sumiadji - Tanzila Fitriana, Kumaira Tri Mega Asri, Tri Mega Uno, Devi Oktavia Wahyudi, Fatimah Az Zahra Yulistyawati Evelina, Tri Zahro Zainal Abidin Zahroh Zainal Abidin Zubaidi Zubaidi