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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Danadyaksa: Post Modern Economy Journal
Putri, Nyayu Khalilah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FINANCIAL RISK AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE FROM BANKS IN ASEAN COUNTRIES Putri, Nyayu Khalilah; Adam, Mohamad; 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.
Understanding Generation Z’s Intention to Use Digital Banks: The Role of Perceived Usefulness and Attitude Putri, Nyayu Khalilah; Sulastri, Sulastri; Adam, Mohamad; Yuliani, Yuliani
Danadyaksa: Post Modern Economy Journal Vol. 3 No. 2 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v3i2.156

Abstract

The rapid growth of digital banking services has transformed the financial industry, particularly in attracting younger consumers who are highly dependent on technology. However, understanding the behavioral factors that influence digital banking adoption remains a critical challenge for financial institutions. This study aims to analyze the determinants of Generation Z’s intention to use digital banking services by applying the Technology Acceptance Model, with a particular focus on the mediating role of attitude. Using a quantitative research design, data were collected from 100 Generation Z respondents through purposive sampling. The study examines the relationships among perceived usefulness, attitude, and intention to use digital banking. The results indicate that perceived usefulness has a positive and significant effect on both attitude and intention to use, while attitude significantly mediates the relationship between perceived usefulness and usage intention. The findings demonstrate that users’ perceptions of functional benefits, efficiency, and convenience play a crucial role in shaping favorable attitudes and strengthening adoption behavior. This study highlights the importance of integrating technological value and user-centered design in digital banking services. By providing empirical evidence on Generation Z’s technology acceptance behavior, this research contributes to the literature on digital finance and offers practical implications for banks in developing effective digital strategies to enhance customer engagement and long-term adoption.
Co-Authors Isnurhadi Mohamad Adam Mu'izzuddin Sulastri Sulastri Yuliani Yuliani