DETERMINAN MANAJEMEN LABA PADA PERBANKAN DI KAWASAN ASIA

NINGSIH, RATIKA and Muizzuddin, Muizzuddin and Asngari, Imam (2024) DETERMINAN MANAJEMEN LABA PADA PERBANKAN DI KAWASAN ASIA. Masters thesis, Sriwijaya University.

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Abstract

This research aims to determine the factors that determine earnings management in banking in the Asian region. The population in this research is 512 commercial banks in the Asian region for the period 2011 - 2022. Samples were taken using a purposive sampling method, namely based on certain criteria, so that a sample of 156 banks was obtained. The data analysis technique used in this research is panel data regression analysis. The research results that show credit risk, profitability and company size have a significant effect on earnings management. Keywords: Credit Risk, Profitability, Company Size, Profit Management

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Credit Risk, Profitability, Company Size, Profit Management
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HG Finance > HG1501-3550 Banking H Social Sciences > HG Finance > HG1656 Bank reserves. Bank liquidity. Loan loss reserves
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Ratika Ningsih
Date Deposited:	18 Sep 2024 04:58
Last Modified:	18 Sep 2024 04:58
URI:	http://repository.unsri.ac.id/id/eprint/157444

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