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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Bulletin of Social Studies and Community Development
Nyayu Khalilah Putri
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Mempengaruhi Return Saham pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Nyayu Khalilah Putri; Nyimas Dewi Murnila Saputri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.554 KB) | DOI: 10.47467/alkharaj.v5i5.3339

Abstract

This study uses the variables Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings Per Share to identify the variables that can influence stock returns (EPS). 45 consumer products businesses that were listed on the Indonesia Stock Exchange between 2017 and 2021 were selected as samples in the research utilizing the purposive sampling method. The type of data used is secondary data, which takes the form of publicly available financial records, and multiple regression analysis is used to examine the data. The study's findings show that whereas ROE and DER have a negative and significant impact on stock returns, ROA and EPS have a positive and large impact on stock returns. Additionally, stock returns are impacted by the findings of the research on all variables, including ROA, ROE, DER, and EPS. Keywords: Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER) Earning Per Share (EPS), and Stock Return
FINANCIAL RISK AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE FROM BANKS IN ASEAN COUNTRIES Nyayu Khalilah Putri; Mohamad Adam; Isnurhadi; Mu'izzuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.6951

Abstract

Earnings management practices in the banking sector are critical due to their impact on financial reporting transparency and economic stability. Factors such as Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Bank Operating Costs to Operating Income Ratio (BOPO), Capital Adequacy Ratio (CAR), and Leverage (LEV) can influence managerial decisions related to profit reporting. Therefore, this study aims to identify the factors influencing earnings management practices in the banking sector, focusing on financial risk indicators. A panel data regression analysis using STATA was applied to banks across six ASEAN countries during 2019–2023. It also controlls for external variables such as bank size, inflation, and GDP.  Its results show that LDR, CAR, and LEV significantly impact earnings management. While NPL, BOPO, and bank size do not affect earning management. Additionally, macroeconomic factors like inflation and GDP affect financial reporting. The findings emphasize the importance of transparency in financial reporting to maintain public and investor trust, which is essential for the banking sector's stability. This research addresses the urgent need to detect key risk factors driving earnings manipulation, offering empirical evidence to guide regulators in strengthening governance and oversight across ASEAN banking institutions.
Banking Performance under the Lens of Earnings Management: A Theoretical and Bibliometric Systematic Review Nyayu Khalilah Putri; Mohamad Adam; Isnurhadi Isnurhadi; Muizzuddin Muizzuddin
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp253-267

Abstract

This study conducts a systematic literature review (SLR) combined with bibliometric analysis to examine earnings management (EM) practices in the banking sector and their implications for financial performance. Following the PRISMA guidelines, the methodology employed a rigorous search strategy using specific keyword combinations, including "earnings management" and "bank", across the ScienceDirect and Scopus databases to capture relevant literature published between 2011 and 2024. Strict inclusion criteria were applied, restricting the final sample to peer-reviewed academic journal articles written in English that explicitly focused on commercial banking institutions, thereby excluding conference proceedings, book chapters, and studies on non-financial firms. This selection process yielded a final core sample of 520 articles for bibliometric mapping. The synthesis identifies key themes, including the influence of governance mechanisms, macroprudential frameworks, discretionary loan loss provisioning, and emerging issues such as digital transformation and Environmental, Social, and Governance (ESG) integration. Findings reveal that bank EM serves as both a strategic response to regulatory and market pressures and a signaling tool to maintain investor confidence. However, it often undermines transparency in reporting. Theoretically, this review extends Positive Accounting Theory by incorporating sustainability considerations and refines Signaling Theory by highlighting potential distortions in information asymmetry when disclosure quality is weak. Crucially, the conclusions offer vital policy implications for regulatory bodies. Policymakers must mandate standardized ESG-based reporting frameworks and enforce stricter oversight on discretionary loan loss provisions to curtail opportunistic accounting behavior. Additionally, macroprudential authorities should synchronize banking governance reforms with international transparency standards to insulate global financial markets from systemic risks, thereby ensuring long-term bank stability and protecting stakeholder trust in highly volatile economic environments. Keywords:  Systematic literature review, Earnings management, Bank performance.
Co-Authors Isnurhadi Isnurhadi Isnurhadi Mohamad Adam Mu'izzuddin Muizzuddin Muizzuddin Nyimas Dewi Murnila Saputri