Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Applied Business and International Management
Januar Eko Prasetio
Universitas Pembangunan Nasional "Veteran" Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Leverage, Risk Management Committee, and Earnings Persistence on Real Earnings Management Gunawan Gunawan; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4263

Abstract

The banking industry is inherently vulnerable to financial manipulation due to its high leverage structure, complex transactions, and direct access to liquid financial assets. Profit management can be viewed as the right of managers to establish certain accounting policies from an academic perspective; however, it is often viewed as fraudulent behavior by practitioners. This study aims to examine how leverage, the risk management committee (RMC), and earnings persistence affect real earnings management (REM). Using a quantitative approach and purposive sampling, the study analyzes 47 banking companies, resulting in 198 usable observations after outlier removal. The results show that leverage and the risk management committee have a significant effect on real earnings management, with significance values of 0.014 ( 0.05) and 0.042 ( 0.05), respectively, while earnings persistence (sig. = 0.186) does not have a significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.008), although the adjusted R-squared value is only 0.044 (4.4%), indicating that the independent variables collectively explain a limited portion of real earnings management. Future research is recommended to incorporate additional independent variables to better explain real earnings management.
From AI Policy to Financial Reporting Outcomes: AI Ecosystem, AI Investment, and Accrual Quality in Leading ASEAN-6 Banking Firm (2020 - 2024) Steven Getha Pradessa; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4455

Abstract

This study investigates whether national AI institutional support and investment intensity correlate with accrual quality among leading banking firms across six ASEAN economies (i.e., Indonesia, Malaysia, Singapore, Thailand, Viet Nam, the Philippines) over the period 2020–2024. Using a balanced panel of 140 firm-year observations drawn from 28 banks, accrual quality is measured through the Beatty Liao (2014) loan loss provision model, while three country-level AI Ecosystem variables are examined: regulatory sandbox adoption (X1), AI governance readiness (X2), and AI venture capital investment intensity (X3). A panel fixed effects regression with Driscoll-Kraay standard errors is employed to account for country-level unobserved heterogeneity, cross-sectional dependence and serial autocorrelation. The model achieves a within-country R² of 0.3405 with F(3, 132) = 22.71 (p 0.0010). Regulatory sandbox existence significantly reduces accrual quality scores (Coef. = ?0.0343, p 0.0010), supporting H1. The AI Governance Index produces a statistically significant but directionally contrary effect (Coef. = 0.0094, p = 0.0183), contradicting H2. AI investment intensity yields a statistically insignificant result (P-value = 0.4381), failing to support H3. Findings suggest that operational AI governance infrastructure is the primary institutional channel through which AI Ecosystem translates into improved bank financial reporting quality across ASEAN-6.
Co-Authors Gunawan Gunawan Steven Getha Pradessa